CIMA BA3 : Fundamentals of Financial Accounting

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CIMA Fundamentals of Financial Accounting Sample Questions:

1. The system of double entry book keeping relies upon accuracy of entries Which of the following combinations represent credit balances?

A) Property, plant & equipment, accruals, bank overdraft & discount received
B) Payables, accruals, share capital & loan stock(debentures)
C) Accruals, payables, drawings & discount allowed
D) Share premium, prepayments, payables & bad debts

2. UVW is preparing its manufacturing account for the year ended 30 June 20X7 The following information is available:

What is UVWs prime cost for year ended 30 June 20X7?

A) $352,000
B) $344,000
C) $389,000
D) $397,000

3. At 31 December year 1, the electricity expenses account had a closing accrual of $300 as a result a credit balance was brought down at 1 January year 2 During year 2, electricity invoices totaling $4,000 were paid, including an invoice for $600 for the three months ended 31 March year 3 The charge of electricity in the income statement for year 2 is $

4. Which THREE of the following items would be classified as "capital transactions"?

A) Repayment of bank loan
B) Purchase of raw materials
C) Purchase of a small commercial vehicle
D) Drawings
E) Electricity consumed in the period
F) Sales on credit to customers

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

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

Solutions: