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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 - Manufacturing and inventory accounting - Preparation of simple cash flow statement - Adjusting entries and trial balance - Preparation of statement of financial position |
| Topic 2: Recording Accounting Transactions | 50% | - Correction of errors and control accounts - Double-entry bookkeeping and ledger accounts - Accounting for assets, liabilities, equity and expenses - Reconciliations (bank, receivables, payables) - Sources of records and books of prime entry |
| Topic 3: Accounting Principles, Concepts and Regulations | 10% | - Conceptual and regulatory framework - Accounting standards and principles - Elements of financial statements - Nature and objective of financial accounting |
| Topic 4: Analysis of Financial Statements | 10% | - Liquidity, profitability and solvency analysis - Interpretation using accounting ratios - Limitations of financial statements |
CIMA Fundamentals of Financial Accounting Sample Questions:
Which of the following statements is NOT correct?
- A. A receipts and payments account does not include depreciation of non-current assets.
- B. A receipts and payments account is the equivalent of a cash book summary.
- C. A receipts and payments account is the equivalent of an income statement.
- D. An income and expenditure account is the equivalent of an income statement.
Correct Answer: C 🗳️
External auditors report their opinion to the members of the company after their independent examination of the financial statements.
Which THREE of the following should be included in their opinion?
- A. If the financial statements have been prepared in accordance with legislation
- B. If the statement of financial position gives a true and fair view
- C. If the company is successful
- D. If the financial statements have been prepared by a qualified accountant
- E. If the financial statements are free from fraud
- F. If the income statement gives a true and fair view
Correct Answer: A,B,F 🗳️
Company X is a private limited oil company. Which of the following are relevant for Company X's integrated report?
- A. Risk posed by competing oil companies and sustainable energy sources
- B. Risk of oil prices falling
- C. Risk of share prices falling
- D. Need for report to be concise
Correct Answer: A,B,D 🗳️
An entity decides to revalue its freehold property during the current period creating a revaluation surplus.
Where in the current period financial statements would the revaluation surplus appear?
- A. Statement of financial position and statement of changes in equity
- B. Statement of changes in equity and income statement
- C. Statement of changes in equity and statement of cash flow
- D. Statement of financial position and income statement
Correct Answer: A 🗳️
External auditors are primarily responsible for:
- A. Determining that the accounts show a fair representation of the affairs of the company
- B. Preparing the financial accounts
- C. Detecting errors and fraud
- D. Checking the accuracy of all entries in the accounting system
Correct Answer: A 🗳️
