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CIMA BA3 Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Topic 1: Preparation of Accounts for Single Entities | 30% | - Preparation of income statement - Preparation of statement of financial position - Manufacturing and inventory accounting - Preparation of simple cash flow statement - Adjusting entries and trial balance |
| Topic 2: Accounting Principles, Concepts and Regulations | 10% | - Elements of financial statements - Nature and objective of financial accounting - Conceptual and regulatory framework - Accounting standards and principles |
| Topic 3: Recording Accounting Transactions | 50% | - Accounting for assets, liabilities, equity and expenses - Sources of records and books of prime entry - Correction of errors and control accounts - Double-entry bookkeeping and ledger accounts - Reconciliations (bank, receivables, payables) |
| Topic 4: Analysis of Financial Statements | 10% | - Interpretation using accounting ratios - Liquidity, profitability and solvency analysis - Limitations of financial statements |
CIMA Fundamentals of Financial Accounting Sample Questions:
Question 1
In internal auditing, detection of fraud is an important objective. The auditors will best be able to detect frauds if they are knowledgeable in the most common methods of fraud.
Which THREE of the following are common methods of fraud?
A. Using a company car for personal use
B. Teeming and lading
C. Collusion with external parties
D. Ghost employees
E. Using company phones for private calls
F. Taking stationary home
Question 2
What is the balance of the trading account?
A. The total income
B. The revenue value
C. The gross profit
D. The closing inventories total
Question 3
There are many types of fraud that can happen within a business. On example could be the theft of cash, concealing the theft by delaying banking or by making up the shortage from other sources.
What is this type of fraud called?
A. Theft
B. Teeming and Lading
C. Collusion
D. Ghost employee
Question 4
The following is an extract of the trial balance of XYZ as at 31 December 20X7
What is the total value of assets to be included in the statement of financial position? Give your answer to the nearest $
Question 5
Your company provides a number of staff with lap-top computers, as well as pocket calculators. It capitalizes the cost of the computers and depreciates them over several years, but writes off the cost of the pocket calculators in full, against profits, in the period in which they are purchased.
The main justification for this difference in treatment is:
A. Computers last longer than pocket calculators
B. The company has always adopted this treatment, and therefore must be consistent with the treatment of previous periods
C. The cost of pocket calculators is not material
D. Pocket calculators do not decrease in value
Solutions:
| Question 1 Answer: B,D,E | Question 2 Answer: C | Question 3 Answer: B | Question 4 Answer: Only visible for members | Question 5 Answer: C |
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