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CIMA BA3 Exam Syllabus Topics:

CIMA Fundamentals of Financial Accounting Sample Questions:

1. As well as independence other essential elements of internal audit can be identified.
Which THREE of the following would be classed as essential elements of internal audit?

A) Cost efficient
B) Relationships
C) Timely
D) Due care
E) Efficient
F) Evidence

2. At the beginning of the year, a club's Membership Subscriptions account showed a debit balance of $500 and a credit balance of $225. During the following year, subscriptions received amounted to $12000.
At the end of the year, subscriptions paid in advance amounted to $200, and subscriptions in arrears, and expected to be collected, amounted to $150.
The amount to be transferred to the income and expenditure account for the year is

3. Which of the following are likely examples of accrued expenses:

A) Purchase order
B) Electricity bill
C) Water bill
D) Sales tax
E) Interest on loans

4. Goodwill is calculated as being:

A) The excess of the purchase price of an acquired business over the fair value of its separable net assets
B) The excess of the purchase price of an acquired business over the net book value of its separable net assets
C) The increase in the value of non-current assets as a result of revaluation
D) The excess of the true value of a business over the net book value of its separable net assets

5. External auditors report their opinion to the members of the company after their independent examination of the financial statements.
Which THREE of the following should be included in their opinion?

A) If the company is successful
B) If the income statement gives a true and fair view
C) If the financial statements have been prepared by a qualified accountant
D) If the statement of financial position gives a true and fair view
E) If the financial statements are free from fraud
F) If the financial statements have been prepared in accordance with legislation

Solutions: