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CIMA BA3 Exam Syllabus Topics:

CIMA Fundamentals of Financial Accounting Sample Questions:

Question 1

Fraud will only be prevented successfully if potential fraudsters perceive the risk of detection as high.
Which THREE of the following are ways to prevent fraud?

A. Continuous supervision of all employees
B. Regular reconciliations
C. Sufficient internal control systems
D. Computerized accounting systems
E. Maintaining books of prime entry
F. Surprise audit visits

Question 2

In a cash flow statement, which one of the following would not be found under the section "cash flows from operating activities"?

A. Interest received
B. Profit on disposal of non-current assets
C. Interest paid
D. Taxation paid

Question 3

Refer to the exhibit.

The following is an extract from the trial balance of a business for its most recent year:
Gross profit has already been calculated as being $75,000. Depreciation is to be provided at 25% on the reducing balance, and the allowance for receivables for doubtful debts is to be amended to 5% of receivables.
Using some or all of the above figures, the correct net profit is

Question 4

Fraud can be conducted by employees or management. Management fraud can be hard to detect and may not seem like fraud at all as often company performance improves.
Which ONE of the following would be an example of management fraud?

A. Improved performance and position for the company
B. Theft by management
C. Trading with friends and family
D. Charging personal expenses to a company credit card

Question 5

The balances of the trial balance of CDE for the year ended 31 May 20X4 is as follows

What must the balance on the share capital account be at 31 May 20X4 if the trial balance is to balance? Give your answer in $'000

Solutions: