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Fundamentals of Financial Accounting: BA3 Exam
"Fundamentals of Financial Accounting", also known as BA3 exam, is a CIMA Certification. With the complete collection of questions and answers, BraindumpsPass has assembled to take you through 395 Q&As to your BA3 Exam preparation. In the BA3 exam resources, you will cover every field and category in CIMA Certificate Certification helping to ready you for your successful CIMA Certification.
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CIMA BA3 Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Topic 1: Analysis of Financial Statements | 10% | - Interpret accounting ratios and performance - Calculate basic financial ratios |
| Topic 2: Recording Accounting Transactions | 50% | - Reconciliations and control accounts - Record transactions using double-entry bookkeeping - Prepare accounting records |
| Topic 3: Preparation of Accounts for Single Entities | 30% | - Adjustments and inventory/cost of sales entries - Prepare financial statements from trial balance |
| Topic 4: Accounting Principles, Concepts and Regulations | 10% | - Regulatory and conceptual framework - Principles and concepts of financial accounting |
CIMA Fundamentals of Financial Accounting Sample Questions:
Refer to the Exhibit.
Which of the following are books of prime entry?
- A. (i), (ii), (iv) and (vi)
- B. (ii), (iii) and (iv)
- C. (i), (ii), (iv) and (v)
- D. (ii), (v) and (vi)
Correct Answer: A 🗳️
A payment to a supplier has been credited to the supplier's account and debited to the bank account.
This would result in
- A. an understatement of profit and an overstatement of assets
- B. an understatement of profit and an overstatement of liabilities
- C. an overstatement of profit and an overstatement of liabilities
- D. an overstatement of profit and an overstatement of assets
Correct Answer: C 🗳️
Company A has a receivables turnover ratio of six times, while Company B, which operates in the same market sector, has a receivables turnover ratio of five times.
This suggests that
- A. Company A has a higher level of receivables than Company B and is, therefore, less efficient than Company B.
- B. Company A has a lower level of receivables than Company B and is, therefore, more efficient than Company B.
- C. Company A has a lower level of receivables than Company B and is, therefore, less efficient than Company B.
- D. Company A has a higher level of receivables than Company B and is, therefore, more efficient than Company B.
Correct Answer: B 🗳️
The role of the internal auditors is primarily to:
- A. Prepare the financial accounts
- B. Reduce the fees charged by the external auditors by carrying out some of their duties at a lower cost, thereby improving profits
- C. Report to shareholders on the accuracy of the accounting system
- D. Support the work of the external auditors by carrying out specific checks on the accuracy of the accounting system
Correct Answer: D 🗳️
Which TWO of the following are transactions that would be recorded in the sales ledger control account?
- A. Cash received from credit customers
- B. Irrecoverable debts
- C. Cash sales.
- D. Cash paid to credit suppliers.
- E. Credit purchases.
Correct Answer: A,B 🗳️
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