CIMA Fundamentals of Financial Accounting : BA3

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CIMA BA3 Exam Syllabus Topics:

CIMA Fundamentals of Financial Accounting Sample Questions:

1. The Subscriptions Receivable account of a club commenced the year with subscriptions in arrears of £250 and subscriptions in advance of £375.
During the year £62,250 was received in subscriptions, including £200 of the arrears, and £600 for next year's subscriptions. Subscriptions still owing at the end of the year amounted to £180.
The amount to be taken to the Income and Expenditure for the year is

2. Which of the following would not require an adjustment to be made to the cashbook?

A) Unpresented cheques
B) A dishonored cheque
C) Bank charges
D) Direct debits

3. Which one of the following statements is true?

A) Expenses accrued are current assets
B) Expenses accrued are deducted from the figure in the trial balance in arriving at the income statement charge for that item
C) Depreciation is an example of an accrued expense
D) Expenses accrued decrease the profit of an organization

4. Which one of the following is an error of original entry?

A) The purchase of a non-current asset debited to the inventory account and credited to the suppliers account
B) An electricity bill debited and credited to the correct accounts but duplicated
C) An invoice for £592 debited and credited to the correct accounts, but for £529
D) A credit sale debited to the bank account and credited to the sales account

5. Which THREE of the below are possible reasons for an entity's capital amount to change?

A) New or withdrawn capital
B) Depreciation of non-current assets
C) Net profit/loss
D) Drawings

Solutions: