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CIMA BA3 Exam Syllabus Topics:

CIMA Fundamentals of Financial Accounting Sample Questions:

Question 1

A company purchases a piece of machinery for $180,000. It is estimated that the machinery will produce
450,000 units over its useful life of 10 years. The residual value at the end of 10 years is nil. After eight years, the machine has produced 340,000 units and is sold for $30,000.
The profit/loss arising on disposal of the asset is

A. $6,000 profit
B. $14,000 profit
C. $6,000 loss
D. $14,000 loss

Question 2

Which ONE of the following deals with problems that arise with existing accounting standards?

A. International Accounting Standards Board (IASB)
B. International Financial Reporting Interpretation Committee (IFRIC)
C. International Accounting Standards Committee Foundation (IASCF)
D. Standards Advisory Council (SAC)

Question 3

The Finance Director of EFG company has made the following statements regarding the recording of expenditure relating to the entity's property, plant and equipment (PPE) in the nominal ledger.
Which THREE of the following statements are true?

A. The loss on the disposal of PPE is recorded in a liability account
B. The cost of repainting the office is credited to the repairs expense account
C. The cost of insurance for the factory is debited to the PPE asset account.
D. The annual depreciation charge reduces EFG's profit for the year.
E. The loss on the disposal of PPE reduces EFG's profit for the year
F. The annual depreciation charge reduces the carrying value of PPE

Question 4

Accounting standards are needed so that financial statements will fairly and consistently describe financial performance.
What are accounting standards an example of?

A. Principles based accounting
B. Cost accounting
C. Rules based accounting
D. Cash accounting

Question 5

Which of the following is an example of where the materiality convention should be applied?

A. Inventory of stationery items remaining at the year end.
B. Sales to a customer in September, but for which the cash was not received until October.
C. A proposed change in the method of depreciation of non-current assets.
D. A two-year construction contract.

Solutions: