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CIMA BA3 Exam Syllabus Topics:

CIMA Fundamentals of Financial Accounting Sample Questions:

1. The role of the internal auditors is primarily to:

A) Reduce the fees charged by the external auditors by carrying out some of their duties at a lower cost, thereby improving profits
B) Report to shareholders on the accuracy of the accounting system
C) Prepare the financial accounts
D) Support the work of the external auditors by carrying out specific checks on the accuracy of the accounting system

2. Company A has a receivables turnover ratio of six times, while Company B, which operates in the same market sector, has a receivables turnover ratio of five times.
This suggests that

A) Company A has a higher level of receivables than Company B and is, therefore, more efficient than Company B.
B) Company A has a higher level of receivables than Company B and is, therefore, less efficient than Company B.
C) Company A has a lower level of receivables than Company B and is, therefore, less efficient than Company B.
D) Company A has a lower level of receivables than Company B and is, therefore, more efficient than Company B.

3. Which of the following is not a book of prime entry?

A) Journal
B) Cash book
C) Sales ledger
D) Purchases daybook

4. A business needs to reconcile its cash book with the current bank statement on a regular basis Which THREE of the following items could require an adjusting entry in the cash book?

A) A dishonored cheque from a customer
B) An error by the bank
C) Cheques presented for payment after the date of the bank statement
D) Bank charges
E) Deposits credited after the date of the bank statement
F) Standing order payment entered in the bank statement

5. MM does not maintain complete accounting records. The following information is available for the year ended
31 December 20X3:

The mark up on items sold by MM is 20%.
Which THREE of the following statements are true?

A) Using mark-up means the profit is based on cost
B) Opening receivables is a credit balance.
C) Using mark-up means the profit is based on selling price
D) Opening receivables is a debit balance
E) Opening inventory is a credit balance
F) Opening inventory is a debit balance.

Solutions: