Advantages of computer based assessment
The CBA will not be divided into sections. There will be a total of fifty objective test questions and you will need to
answer ALL of them in the time allowed, 2 hours.
Frequently asked questions about CBA
Q What are the main advantages of CBA?
A • Assessments can be offered on a continuing basis rather than at six-monthly intervals
• Instant feedback is provided for candidates by displaying their results on the computer screen
Q Where can I take CBA?
A • CBA must be taken at a ‘CIMA Accredited CBA Centre’. For further information on CBA, you can
email CIMA at [email protected].
Q How does CBA work?
A • Questions are displayed on a monitor
• Candidates enter their answers directly onto a computer
• Candidates have 2 hours to complete the Fundamentals of Financial Accounting examination
• The computer automatically marks the candidate’s answers when the candidate has completed the
• Candidates are provided with some indicative feedback on areas of weakness if the candidate is
Q What sort of questions can I expect to find in CBA?
Your assessment will consist entirely of a number of different types of objective test question. Here are some
• MCQs. Read through the information on page (xvii) about MCQs and how to tackle them.
• Data entry. This type of OT requires you to provide figures such as the correct figure for payables in a
statement of financial position.
• Multiple response. These questions provide you with a number of options and you have to identify those
which fulfil certain criteria.
This text provides you with plenty of opportunities to practise these various question types. You will find OTs
within each chapter in the text and the Quick quizzes at the end of each chapter are full of them. The Question
Bank contains more than one hundred and twenty objective test questions similar to the ones that you are likely to
meet in your CBA.
Further information relating to OTs is given on page (xviii).
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