CIMA Fundamentals of Financial Accounting : BA3

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CIMA BA3 Exam Syllabus Topics:

CIMA Fundamentals of Financial Accounting Sample Questions:

1. Where a transaction is credited to the correct ledger account but debited to the purchases account instead of the fixed asset account, the error is known as an error of:

A) Commission
B) Original entry
C) Omission
D) Principle

2. Which one of the following statements best describes the usefulness of the income statement account of a company:

A) To assess management performance over the past year
B) To evaluate the return on capital employed
C) To assess its potential profitability for the coming year
D) To evaluate its profitability over the past year

3. A payment to a supplier has been credited to the supplier's account and debited to the bank account.
This would result in

A) an overstatement of profit and an overstatement of assets
B) an understatement of profit and an overstatement of liabilities
C) an understatement of profit and an overstatement of assets
D) an overstatement of profit and an overstatement of liabilities

4. A club receives subscriptions during 2006 of £4600. Of these £500 related to subscriptions in respect of 2005 and £400 related to subscriptions in advance for 2007.
The accounts for 2005 included an accrual of £600 for subscriptions in arrears; the balance of £100 which has still not been received, should be written off.
The figure for subscriptions in the income and expenditure account for 2006 will be

5. Refer to the Exhibit.

From the following information, calculate the value of sales for the period:
Value of sales is

Solutions: