Download CIMA : BA3 Questions & Answers as PDF & Test Software
Updated: Jun 05, 2026
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CIMA Fundamentals of Financial Accounting Sample Questions:
1. The total of the debit column of a trial balance is $800 bigger than the credit column.
Which of the following is the entry recorded in the suspense account?
A) $800 Debit
B) $800 Credit
C) $1,600 Debit
D) $1,600 Credit
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) Lower, resulting in greater security for shareholders
B) Higher, resulting in greater security for shareholders
C) Higher, resulting in greater risk for shareholders
D) The same as the previous year
3. Refer to the Exhibit.
The Financial Accountant for a company is preparing the monthly bank reconciliation and has extracted the following information:
The correct cash book balance at the month end will be:
A) $29,140
B) $41,960
C) $44,610
D) $42,870
4. Which one of the following is an error of commission?
A) The purchase of plant and machinery debited to the fixtures and fittings account and credited to the suppliers account
B) An invoice for £592 debited and credited to the correct accounts, but for £529
C) An electricity bill debited and credited to the correct accounts but duplicated
D) A credit sale debited to the bank account and credited to the sales account
5. Which one of the following does not apply when the historical cost convention is being followed?
A) Inventory should be valued at the lower of cost and net realizable value
B) Non-purchased goodwill should not be capitalized
C) Non-current assets should be depreciated over their estimated useful life
D) All assets should be valued at their historical cost
Solutions:
| Question # 1 Answer: B | Question # 2 Answer: C | Question # 3 Answer: B | Question # 4 Answer: A | Question # 5 Answer: D |
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