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CIMA Fundamentals of Financial Accounting Sample Questions:

1. Refer to the exhibit.

The following information is available in respect of two companies that operate in the same market sector:
Which one of the following statements most accurately describes the companies' relative position?

A) Company A has the shortest working capital cycle and the best control on inventories.
B) Company B has the shortest working capital cycle and the best control on payables and receivables.
C) Company B has the shortest working capital cycle and the best control on both inventories and payables.
D) Company A has the shortest working capital cycle and the best control on both inventories and payables.

2. Internal controls are used to prevent errors occurring, as well as to detect errors which may have already occurred.
Which one of the following is an example of a 'prevent' control?

A) Reconciling control accounts with the ledger accounts
B) Matching purchase invoices with Goods Received Notes
C) Preparing the trial balance
D) Preparing a bank reconciliation

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) $42,870
B) $41,960
C) $44,610
D) $29,140

4. Which THREE of the following would be shown in the statement of changes in equity?

A) Loan stock(debenture) issues
B) Share issues
C) Profit for the year
D) Dividends paid
E) Taxation for the year
F) Dividends received

5. STU has an accounting period end of 31 December 20X8 During the year STU paid $4,800 for business insurance to cover the year to 30 June 20X9 The amount paid for business insurance for 30 June 20X8 was
$4,500.
What is the insurance expense to be recognized in the statement of profit or loss of STU for the year ended 31 December 20X8? Give your answer to the nearest $

Solutions: