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CIMA BA3 Exam Syllabus Topics:

CIMA Fundamentals of Financial Accounting Sample Questions:

1. A company had disposed of a non-current asset for $4,000 during the financial year. The asset had an original cost of $24,000 and a loss on disposal of $2,000 was recorded in the accounts.
The accumulated depreciation for the non-current asset was $

2. A company has a debt/equity ratio of 50%. If the company's total equity is $750,000, what is the gearing ratio for the company?

A) 33.33%
B) Impossible to tell from information provided.
C) 200%
D) 50%

3. Company A has a receivables turnover ratio of six times, while Company B, which operates in the same market sector, has a receivables turnover ratio of five times.
This suggests that

A) Company A has a lower level of receivables than Company B and is, therefore, more efficient than Company B.
B) Company A has a higher level of receivables than Company B and is, therefore, more efficient than Company B.
C) Company A has a higher level of receivables than Company B and is, therefore, less efficient than Company B.
D) Company A has a lower level of receivables than Company B and is, therefore, less efficient than Company B.

4. A company has a receivables balance at the end of the year of £120,000. The company maintains an allowance for receivables at 3% of closing receivables. The opening balance on the allowance was £ 2,880. During the year bad debts of £ 3,000 were written off The total charge for bad debts for the year is £

5. Which one of the following best describes the purpose of an external audit of financial statements?

A) The auditor expresses an opinion on corporate governance issues.
B) The auditor expresses an opinion on the truth and fairness of the financial statements.
C) The auditor checks the statements for evidence of fraud.
D) The auditor advises on the use of International Financial Reporting Standards.

Solutions: