CIMA BA3 : Fundamentals of Financial Accounting

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CIMA BA3 Exam Syllabus Topics:

CIMA Fundamentals of Financial Accounting Sample Questions:

Question #1
Refer to the exhibit.

A company has the following transactions for the month of April:
Closing inventory at the end of the period was $26,000 and gross profit was $90,000. The opening inventory was therefore:

A. $32,000
B. $20,000
C. $26,000
D. $6,000

Question #2
Refer to the exhibit.

Harvey commenced business with capital of $50,000. At the end of the first financial year, he has What was the profit for the period?

A. $23,000 profit
B. $7,000 loss
C. $7,000 profit
D. $23,000 loss

Question #3
A company which is VAT-registered receives an invoice for goods purchased for resale totaling $2,585 from a supplier that is not VAT-registered. VAT is at the rate of 17.5%.
The correct entry to record the invoice is:
A)

B)

C)

D)

A. Exhibit D
B. Exhibit C
C. Exhibit A
D. Exhibit B

Question #4
If a profitable entity is not required to register for sales tax with its local tax authority, which of the following statements is TRUE?

A. A sales tax receivable account will be prepared in the nominal ledger
B. Sales tax will not be added to the sales price of goods invoiced to customers
C. Sales tax will not be added to the cost of goods and expenses supplied
D. Profit for the year will be reported net of sales tax.

Question #5
Refer to the Exhibit.

The following information is available for the period for AC Limited, a manufacturing company:
The factory cost of goods completed for the period was

A. $230,000
B. $229,000
C. $228,000
D. $232,000

Solutions: