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CIMA BA3 Exam Syllabus Topics:

CIMA Fundamentals of Financial Accounting Sample Questions:

1. Your organization owed VAT of $22,700 at the beginning of the month.
During the month, it sold standard-rated goods with a net value of $600,000. Its purchases and expenses during the same month amounted to $188,000 including VAT. It paid VAT to the Revenue and Customs, of
$33,400. The VAT rate is 17.5%
At the end of the month, the balance on the VAT account was:

A) $128,200 credit
B) $128,200 debit
C) $66,300 credit
D) $66,300 debit

2. Which of the following are relevant to the total working capital days ratio calculation?

A) Receivables days
B) Current liabilities
C) Current assets
D) Payables days
E) Inventories days
F) Operating profit

3. A company uses the straight line method of depreciation for its plant and machinery. Depreciation is at a rate of 20% per annum.
A major item of machinery was purchased in 2003 at a cost of $240,000. At the time, it was estimated that the plant had an estimated useful life of five years and a residual value at the end of its useful life of $20,000.
As a result of rapid changes in technology it was decided to sell the machinery in 2006 for $80,000. It is the company's policy to charge a full year's depreciation in the year of acquisition and none in the year of disposal.
What was the profit/loss arising on the disposal of the asset?

A) $36,000 profit
B) $28,000 loss
C) $8,000 loss
D) $16,000 profit

4. The accounting concept to be considered when the owner of a business uses business funds to pay for his private household expenses, is the:

A) Realization concept
B) Separate entity concept
C) Money measurement concept
D) Prudence concept

5. DE has the following incomplete non-current register extract at 301 at December 20X7:

What is the useful economic life (UEL) (in years) of this asset which should be entered into the non-current asset register?

Solutions: