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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 current assets and liabilities at its most recent year end:
When measured against standard acceptable levels for liquidity, the company can be said to have:

A. A high current ratio and a low acid test ratio
B. Ideal current and acid test ratios
C. An ideal acid test ratio, but a high current ratio
D. An ideal current ratio, but a low acid test ratio

Question 2

Refer to the exhibit.

A company has the following equity balances at the beginning of the year:
During the year the company issued 100,000 new shares at $1.20 each

What are the equity balances after this issue?

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

Question 3

An internal audit is an independent appraisal function established within an organization to examine and evaluate its activities as a service to the organization Which of the following appoints the internal auditor?

A. Shareholders
B. Finance director
C. Internal audit manger
D. The Board

Question 4

Refer to the Exhibit.

The following information is available for a company for the period:
The value of sales invoices for the period was:

A. $453,198
B. $399,500
C. $472,474
D. $443,346

Question 5

Who is responsible for ensuring that internal control systems operate efficiently?

A. Shareholders of the company
B. Directors
C. Creditors
D. External auditors

Solutions: