Exam Name: Fundamentals of Financial Accounting
Certification Provider: CIMA
Corresponding Certification: CIMA Certificate
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CIMA BA3 Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Analysis of Financial Statements | 10% | - Interpret accounting ratios and performance - Calculate basic financial ratios |
| Accounting Principles, Concepts and Regulations | 10% | - Regulatory and conceptual framework - Principles and concepts of financial accounting |
| Preparation of Accounts for Single Entities | 30% | - Adjustments and inventory/cost of sales entries - Prepare financial statements from trial balance |
| Recording Accounting Transactions | 50% | - Record transactions using double-entry bookkeeping - Prepare accounting records - Reconciliations and control accounts |
CIMA Fundamentals of Financial Accounting Sample Questions:
Which of the following explains the concept of capital maintenance?
- A. the cost of maintaining an entity's non-current assets in good working condition
- B. the cost of replacing an entity's non-current assets
- C. retaining sufficient profits to ensure that closing net assets are at least equal in value to net assets at the beginning of the period
- D. the raising of new capital by the issue of shares
Correct Answer: C 🗳️
Which THREE of the following are characteristics of financial accounting?
- A. Is forward looking
- B. Meets management reporting needs
- C. Monitors actual results to expected results
- D. Records daily transactions
- E. Meets external reporting requirements
- F. Reports historic transactions
Correct Answer: D,E,F 🗳️
A basic principle of accounting is that resources are normally stated in accounts at historical cost.
Which THREE of the following are alternative ways of measuring resources?
- A. Invoice value
- B. Replacement cost
- C. Purchase price
- D. Fair value
- E. Value in use
- F. Net book value
Correct Answer: B,D,E 🗳️
What will be the effect on the financial statements if the closing inventory figure is decreased?
- A. An increase in cost of sales, an increase in gross profit and a decrease in the inventory figure in the statement of financial position.
- B. An increase in cost of sales, a decrease in gross profit and a decrease in the inventory figure in the statement of financial position.
- C. A decrease in cost of sales, an increase in gross profit and a decrease in the inventory figure in the statement of financial position.
- D. A decrease in cost of sales, a decrease in gross profit and a decrease in the inventory figure in the statement of financial position.
Correct Answer: B 🗳️
Which of the following would be a role of the management accountant?
- A. Meeting external reporting requirements
- B. Producing financial statements
- C. Monitoring actual results to expected results
- D. Reporting historic transactions
Correct Answer: C 🗳️
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