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CIMA BA3 Exam Syllabus Topics:

CIMA Fundamentals of Financial Accounting Sample Questions:

1. A company uses the straight line method of depreciation.
Which TWO of the following are a possible explanation for a profit on disposal?

A) The actual useful life was more than estimated
B) The estimated residual value was lower than actual
C) The estimated residual value was higher than actual
D) The actual useful life was less than estimated

2. Refer to the exhibit.

Ronald has the following assets and liabilities at 31 December:
The capital balance at 31 December was

A) $26,900
B) $32,100
C) $37,300
D) $15,700

3. Refer to the Exhibit.

What is the correct ledger entry for purchase of goods on credit?
The answer is:

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

4. On 1 April 2006, a company was owed $13,560 by a customer. During the month of April the customer purchased goods for $6,800 and returned goods valued at $1,200. A cheque for $8,480 was received from the customer but was subsequently dishonored by the bank. The balance on the customer's account at the end of the month is:

A) $10,680
B) $19,160
C) $11,880
D) $20,360

5. A company started the year with an allowance for receivables of $2,500.
During the year, an $800 bad debt was written off and a debt of $350 that had been written off as bad in the previous year was received in full. At the year end the allowance for receivables was $2,300.
The charge in the income statement for the year in respect of bad debts is $

Solutions: