CIMA BA3

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CIMA Fundamentals of Financial Accounting Sample Questions:

1. Refer to the exhibit.

A company has the following equity balances at the beginning of the year During the year the company made a rights issue of 1 for 5 at a price of $1.50 The balance of share premium after this issue is

2. Which of the following would not require an adjustment to be made to the cashbook?

A) Bank charges
B) Unpresented cheques
C) Direct debits
D) A dishonored cheque

3. Which of the following statements is NOT correct?

A) An income and expenditure account is the equivalent of an income statement.
B) A receipts and payments account is the equivalent of a cash book summary.
C) A receipts and payments account does not include depreciation of non-current assets.
D) A receipts and payments account is the equivalent of an income statement.

4. Which THREE of the following would be recorded as a debit balance in the trial balance?

A) Income tax liability
B) Income tax expense
C) Dividends paid
D) Share capital
E) Opening inventory
F) Dividends received

5. Refer to the Exhibit.

You are given the following information:
What did sales on credit amount to during the year?

A) $316,000
B) $336,000
C) $344,000
D) $324,000

Solutions: