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CIMA BA3 Exam Syllabus Topics:

CIMA Fundamentals of Financial Accounting Sample Questions:

1. Refer to the Exhibit.

A company that is VAT-registered has the following transactions for the month of March.
All purchases were in respect of goods for resale and all items were subject to VAT at 17.5%.
Opening inventory was $16,200 and closing inventory was $18,400.
The movement on the VAT account for the period was:

A) $13,125 debit
B) $15,422 credit
C) $13,125 credit
D) $15,422 debit

2. Your organization paid $120250 in net wages to its employees during the year.
Employees' tax and national insurance amounted to $32000 and employers national insurance was $11000.
Employees had contributed $6250 to a superannuation scheme.
The amount to be charged against profits for the year, in respect of wages is

3. The formula for calculating payables days is

A) payables divided by purchases x 365
B) purchases divided by payables x 365
C) payables divided by cost of goods sold x 365
D) cost of goods sold divided by payables x 365

4. FY owns bakery T.
Which of the following are examples of FY's liabilities?

A) Business loan
B) Standing order with flour supplier
C) Mortgage on bakery shop
D) Regular bread order fulfilled for local school
E) Ovens
F) Shop building itself

5. Entity V has a cost of sales of £23,850 for last year. Entity V's opening inventories for the year were £15,800, and its closing inventories were £3,570. Entity V had a gross profit margin of 240% for last year.
What was Entity V's inventories turnover figure to the nearest whole number for last year?

A) 3
B) 3
C) 2
D) 4

Solutions: