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CIMA BA3 Exam Syllabus Topics:

CIMA Fundamentals of Financial Accounting Sample Questions:

1. Which THREE of the following represent credit balances?

A) assets
B) income
C) expenses
D) capital
E) drawings
F) liabilities

2. 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 $

3. A non-current asset was purchased for £240000 at the beginning of Year 1, with an expected life of 7 years and a residual value of £50000. It was depreciated by 20% per annum using the reducing balance method.
At the beginning of Year 4 it was sold for £100000. The result of this was:

A) A profit on disposal of £50000
B) A loss on disposal of £22880
C) A profit on disposal of £58571
D) A loss on disposal of £2720

4. Which one of the following is an example of where the accrual or matching convention should be applied?

A) Non-current assets originally costing $40,000, which if purchased today would cost $45,000.
B) Gas consumed last quarter and paid for this quarter.
C) A customer who is in financial difficulty and owes the company $8,000.
D) A company's machinery which is very specialized and would only have a small resale value if the company goes into liquidation.

5. AB sold a machine for $15,000 The machine had originally cost $160,000 and al the dale of disposal had a carrying value of $26,000.
The journal entry lo record this disposal is:
A)

B)

C)

D)

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

Solutions: