CIMA : BA3 Questions & Answers
Updated: Jul 11, 2026
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CIMA Fundamentals of Financial Accounting Sample Questions:
1. Refer to the Exhibit.
A business banks its takings for the week. The bank account at the start of the week shows an overdraft Which of the following is the dual effect?
A) D
B) A
C) C
D) B
2. Refer to the exhibit.
A business has the following capital and long-term liabilities:
It calculates its gearing ratio as the proportion of debt to total capital.
At the end of the current year, its gearing ratio, compared with that of the previous year, is:
A) The same as the previous year
B) Lower, resulting in greater security for shareholders
C) Higher, resulting in greater risk for shareholders
D) Higher, resulting in greater security for shareholders
3. The external auditor seeks to provide an opinion on whether the accounts show a true and fair view What is the international term for 'true and fair view'?
A) Completeness
B) Fair presentation
C) Going concern
D) Prudence
4. Your company provides a number of staff with lap-top computers, as well as pocket calculators. It capitalizes the cost of the computers and depreciates them over several years, but writes off the cost of the pocket calculators in full, against profits, in the period in which they are purchased.
The main justification for this difference in treatment is:
A) The company has always adopted this treatment, and therefore must be consistent with the treatment of previous periods
B) The cost of pocket calculators is not material
C) Pocket calculators do not decrease in value
D) Computers last longer than pocket calculators
5. Accountant P debited wages with £1,000 instead of £1,500, but credited sales with £1,500 instead of £2,000.
Which of the following kind of bookkeeping mistakes is this?
A) Error of principle
B) Error of original entry
C) Compensation of errors
D) Reversal of entries
Solutions:
| Question # 1 Answer: C | Question # 2 Answer: C | Question # 3 Answer: B | Question # 4 Answer: B | Question # 5 Answer: C |
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