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CIMA BA3 Exam Syllabus Topics:

CIMA Fundamentals of Financial Accounting Sample Questions:

Question 1

Which THREE of the following are improved by the use of accounting standards?

A. Comparability
B. Position
C. Consistency
D. Fair presentation
E. Cash flow
F. Performance

Question 2

Refer to the Exhibit.

Which of the following accounting entries are required to record a loss arising on disposal of a non-current asset?
The accounting entries required to record a loss arising on disposal of a non-current asset are

A. A
B. B
C. C
D. D

Question 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. £5,500
B. £1,075
C. £5,375
D. £4,300

Question 4

STU has an accounting period end of 31 December 20X8 During the year STU paid $4,800 for business insurance to cover the year to 30 June 20X9 The amount paid for business insurance for 30 June 20X8 was
$4,500.
What is the insurance expense to be recognized in the statement of profit or loss of STU for the year ended 31 December 20X8? Give your answer to the nearest $

Question 5

A company uses the straight line method of depreciation for its plant and machinery. Depreciation is at a rate of 20% per annum.
A major item of machinery was purchased in 2003 at a cost of $240,000. At the time, it was estimated that the plant had an estimated useful life of five years and a residual value at the end of its useful life of $20,000.
As a result of rapid changes in technology it was decided to sell the machinery in 2006 for $80,000. It is the company's policy to charge a full year's depreciation in the year of acquisition and none in the year of disposal.
What was the profit/loss arising on the disposal of the asset?

A. $36,000 profit
B. $16,000 profit
C. $28,000 loss
D. $8,000 loss

Solutions: