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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. Refer to the Exhibit.

A company operates an AVCO system of inventory. Opening inventory at the beginning of the period was 400 units @ $6.50 per unit.
During the period, the following purchases and issues were recorded:
The amount charged to the company's income statement in the period is

3. Comany D recently purchased an intangible asset from CompanyJFY, which was priced at £150,500, which Company D paid, along a goodwill amount that totalled 25% of the asking price.
Company D has estimated that the purchased entity will have a useful life of 35 years. Company D has decided to amortise the cost of the new asset using the straight line method.
What will the amortisation figure per annum be for Company D's new entity?

A) £1,075
B) £5,375
C) £4,300
D) £5,500

4. Life membership fees payable to a club or society are usually dealt with by:

A) Debiting the total received to the income and expenditure account in the year in which they are received
B) Crediting the total received to a Life Memberships account and transferring a proportion each year to the income and expenditure account
C) Crediting the total received to the income and expenditure account in the year in which they are received
D) Debiting the total received to a Life Memberships account and transferring a proportion each year to the income and expenditure account

5. GH has the following transactions for the week of January 20X8:

GH is not registered for sales tax
What is the total of the sales day book for this week? Give your answer to the nearest whole number:

Solutions: