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CIMA BA3 Exam Syllabus Topics:

CIMA Fundamentals of Financial Accounting Sample Questions:

Question 1

At the end of the year, the non-current asset register showed assets with a net book value of £170,300. The non-current asset accounts in the nominal ledger showed a net book value of £150,300.
The difference could be due to a disposed asset not having been removed from the non-current asset register, which had.

A. Disposal proceeds of £25,000 and a loss on disposal of £5,000
B. Disposal proceeds of £10,000 and a net book value of £10,000
C. Disposal proceeds of £25,000 and a profit on disposal of £5,000
D. Disposal proceeds of £25,000 and a net book value of £5,000

Question 2

Refer to the exhibit.

Harvey commenced business with capital of $50,000. At the end of the first financial year, he has What was the profit for the period?

A. $7,000 loss
B. $7,000 profit
C. $23,000 profit
D. $23,000 loss

Question 3

Refer to the Exhibit.

The sales day book for the last month, appeared as follows:

The entries which should be made in the ledger accounts are:
The answer is:

A. Option D
B. Option B
C. Option A
D. Option C

Question 4

Refer to the exhibit.

The following information is available for a company:
The company has declared an ordinary dividend of $0.05 per share.
What is the total dividend payment to be made by the company?

A. $100,000
B. $250,000
C. $175,000
D. $150,000

Question 5

Refer to the exhibit.

A business has the following capital and long-term liabilities:
It calculates its gearing ratio as the proportion of debt to total capital.
At the end of the current year, its gearing ratio, compared with that of the previous year, is:

A. Higher, resulting in greater risk for shareholders
B. Higher, resulting in greater security for shareholders
C. The same as the previous year
D. Lower, resulting in greater security for shareholders

Solutions: