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CIMA BA3 Exam Syllabus Topics:

CIMA Fundamentals of Financial Accounting Sample Questions:

1. In a cash flow statement, which one of the following would not be found under the section "cash flows from financing activities"?

A) Loan repayments
B) Dividend payments
C) Proceeds from issuing shares
D) Dividend received

2. Refer to the exhibit.

A company has the following transactions for the month of April:
Closing inventory at the end of the period was $26,000 and gross profit was $90,000. The opening inventory was therefore:

A) $32,000
B) $26,000
C) $20,000
D) $6,000

3. ABC Limited had a gross profit margin of 55%, while a direct competitor, XYZ Limited, has a gross profit margin of 60%.
Which THREE of the following would be an acceptable explanation for this?

A) ABC Limited has better control of its production costs than XYZ Limited
B) XYZ Limited has better control of its production costs than ABC Limited
C) ABC Limited has a higher profit mark-up than XYZ Limited
D) ABC Limited has a higher selling price than XYZ Limited
E) ABC Limited has a lower profit mark-up than XYZ Limited
F) ABC Limited has a lower selling price than XYZ Limited

4. Refer to the Exhibit.

Berber Limited is preparing its year-end accounts and is reviewing the method used to estimate the allowance for receivables.
An aged receivables schedule shows the following position:
The company believes that the previous percentages used were not prudent enough and it has decided to increase the percentages on 2-3 months debt to 10% and on 3 months plus debt to 50%. The current allowance for receivables is $1,500.
What would be the effect on the income statement of the change in accounting policy

A) Reduction in profit of $900
B) Reduction in profit of $2,580
C) Increase in profit of $1,080
D) Reduction in profit of $1,080

5. Refer to the exhibit.

The bookkeeper of Joshua Ltd has absconded with the petty cash. The following was available:
How much has the bookkeeper stolen during the year?

Solutions: