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CIMA Fundamentals of Financial Accounting Sample Questions:

1. Financial statements should present fairly the financial position, financial performance and cash flows of an entity. In virtually all circumstances, a fair presentation is achieved by..........
Which of the following?

A) Ensuring all transactions are recorded
B) Employing a qualified accountant
C) Compliance with applicable IFRSs
D) Performing regular reconciliations

2. Refer to the Exhibit.

The following information relates to a business at its year end:
The prime cost of goods manufactured during the year is:

A) £8,150,000
B) £8,350,000
C) £8,800,000
D) £5,550,000

3. What will be the effect on the draft financial statements if the closing inventory figure is increased?

A) A decrease in cost of sales, an increase in gross profit and an increase in closing inventory in the balance sheet
B) A decrease in cost of sales, a decrease in gross profit and an increase in the inventory figure in the balance sheet
C) An increase in cost of sales, a decrease in gross profit and an increase in closing inventory in the balance sheet
D) An increase in cost of sales and an increase in the inventory figure in the balance sheet

4. A company has total equity of $350,000 and a 5% debenture of $150,000. The net profit before interest for the period was $60,000.
The return on equity is

A) 12%
B) 15%
C) 17.14%
D) 10.5%

5. A club receives subscriptions during 2006 of £4600. Of these £500 related to subscriptions in respect of 2005 and £400 related to subscriptions in advance for 2007.
The accounts for 2005 included an accrual of £600 for subscriptions in arrears; the balance of £100 which has still not been received, should be written off.
The figure for subscriptions in the income and expenditure account for 2006 will be

Solutions: