CIMA CIMA Certificate BA3

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CIMA Fundamentals of Financial Accounting Sample Questions:

1. Which of the following financial documents contains the manufacturing account?

A) Statement of profit and loss
B) Statement of financial position
C) Income statement
D) Statement of changes in equity

2. ABC produces accounts to the year ended 31 December annually Extracts from the most recent financial statements are.

Which of the following ratios is a liquidity ratio?

A) Debt/Equity x 100%
B) Operating profit/Capital employed x 100%
C) Current assets/Current liabilities
D) Revenue/Capital employed

3. Which of the following entries would result in the trial balance not agreeing?
(a) An invoice for £200 for electricity has been omitted from the ledgers (b) A payment received from a customer has been posted to the accounts twice (c) An invoice for repairs and maintenance has been charged to the non-current asset account (d) A payment made to suppliers had been recorded in the cash book but not recorded in the supplier's account

A) (d) only
B) All of the above - (a), (b), (c) and (d)
C) (c) and (d) only
D) (a) and (b) only

4. Refer to the Exhibit.

Double entry forms the basis of financial accounting records.
Which of the following combinations is correct?

A) A
B) C
C) B
D) D

5. An organization's cash book has an opening balance in the bank column of $4,850 credit.
The following transactions then took place:
(a) Cash sales of $14,500, including VAT of $1,500.
(b) Receipts from customers of debts of $24,000.
(c) Payments to creditors of debts of $18,000, less 5% cash discount.
(d) Dishonored cheques from customers amounting to $2,500.
The resulting balance in the bank column of the cash book should be:

A) $23,750 credit
B) $14,050 debit
C) $19,050 credit
D) $12,550 debit

Solutions: