CIMA BA3 : Fundamentals of Financial Accounting

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CIMA Fundamentals of Financial Accounting Sample Questions:

1. Refer to the Exhibit.

Which of the following would be shown in the trial balance for the bank ledger account?

A) $20 Credit
B) $1,070 Credit
C) $20 Debit
D) $1,070 Debit

2. Refer to the Exhibit.

The following information is available for the period for AC Limited, a manufacturing company:
The factory cost of goods completed for the period was

A) $228,000
B) $230,000
C) $229,000
D) $232,000

3. MNO operates an imprest system to maintain a float of petty cash of 5100 At the end of the week the petty cash expense vouchers total $76 and there is $36 cash in the float. Which of the following, taken independently, would explain this difference of $10?

A) The total of the expense vouchers has been overstated by $10
B) A $20 bill has been counted as a $10 bill in the float
C) A $10 receipt from an employee has not been added to the float
D) $10 expense has been paid for which there is a missing expense voucher

4. Refer to the Exhibit.

A company operates a FIFO system of inventory valuation. The following information is available for the month of April:
The closing value of inventory at the end of the month of April is

5. Refer to the exhibit.

The following is an extract from the trial balance of a business for its most recent year:
Net profit before tax has already been calculated as being £27m. Income tax of £5m is to be provided, and a final dividend of 30p per share is declared.
Using some or all of the figures above, the correct figure of retained profit for the year is

Solutions: