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Unlike other study materials, there is only one version and it is not easy to carry. Our BA3 exam questions mainly have three versions, as long as you have mobile electronics, you can learn anywhere at any time. Now, let me introduce you to our three versions. The first one is PDF version, it is very easy for you to download PDF, and it has two ways to use. On the one hand, you can browse and learn our BA3 learning materials directly on the Internet. On the other hand, you can print it on paper so you can take notes. The second one is software version: this version can simulate a real test environment, which allows you to test the effect of using our BA3 preparation practice. The third one is the APP version: it has the functions of mock test, timed test and online correction. And the most important thing is that these three versions are unlimited in number and frequency. You can choose the version you like to study to get the CIMA certification.

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CIMA Fundamentals of Financial Accounting Sample Questions:

1. Refer to the Exhibit.

On 1 May year 1 a company pays insurance of $1,800 for the period to 30 April year 2 What is the charge to the income statement and the entry in the statement of financial position for year 1 ended
30 November?

A) B
B) C
C) A
D) D

2. Which of the following statements concerning the statements of cashflows are INCORRECT?

A) They are primary financial statements
B) They are the same as statements of comprehensive income
C) Statements of cash flow allow users to identify cash flow issues
D) Companies with a negative cash flow shown in cash flow statements cannot be profitable
E) They only deal with payment and receipt of money

3. Refer to the Exhibit.

A business which is not VAT registered, purchased stationery items on credit costing £500 excluding VAT.
The rate of VAT on the goods was 17.5%.
What are the correct ledger entries?
The answer is:

A) Option A
B) Option B
C) Option D
D) Option C

4. Before lending to an entity, which TWO of the following pieces of information would a potential lender want to consider?

A) Social policies of the entity
B) Dividend policy of the entity
C) Past tax payments made by the entity
D) Ability of the entity to meet interest payments
E) Long term business plans of the entity

5. One of the main responsibilities of internal auditors is to check the operational systems within their organization to establish whether the system's internal controls are sufficient and in full operation.
Which THREE of the following are examples of internal controls?

A) Physical
B) Filing
C) Authorization and approval
D) Documentation
E) Accounting codes
F) Segregation of duties

Solutions: