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CIMA BA3 Exam Syllabus Topics:

CIMA Fundamentals of Financial Accounting Sample Questions:

1. FGH has extracted its trial balance from its nominal ledger for the year ended 31 March 20X6 The items below have a value greater than SNil Which are debit and which are credit balances?

2. Refer to the Exhibit.

Soffit plc is calculating its irrecoverable debt charge and allowance for receivables for inclusion in its year-end accounts. Based on an aged receivables schedule, it is estimated that an allowance for receivables of $125,820 is required.
In addition, a specific allowance for receivables of $18,640 is also required for two customers who are experiencing cash flow difficulties. There are also two customers who have gone into receivership while owing the company $6,300. The current allowance for receivables is $156,000.
Which is the correct entry to be made to the accounts to record these transactions?

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

3. MNO operates an imprest system to maintain a float of petty cash of 5100 At the end of the week the petty cash expense vouchers total $76 and there is $36 cash in the float. Which of the following, taken independently, would explain this difference of $10?

A) A $10 receipt from an employee has not been added to the float
B) The total of the expense vouchers has been overstated by $10
C) $10 expense has been paid for which there is a missing expense voucher
D) A $20 bill has been counted as a $10 bill in the float

4. The correct journal entries for subscriptions paid in advance is:

A) Debit: Receivables account Credit: Subscriptions account
B) Debit: Cash Credit: Payables
C) Debit: Subscriptions accounts Credit: Payables
D) Debit: Receivables Credit: Cash

5. Refer to the Exhibit.

John Taylor commenced business on 1 March 2006, paying $1,000 cash into a business bank account. During the next month the following transactions took place.
The balance on the bank account at the end of the month is:

A) $1,200 credit
B) $700 debit
C) $1,200 debit
D) $700 credit

Solutions: