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CIMA Fundamentals of Financial Accounting Sample Questions:

1. Which of the following would result in an increase in the cash balance for the period?
(a) A reduction in inventory
(b) A reduction in receivables
(c) A reduction in payables
(d) A gain on disposal of non-current assets

A) (c) and (d) only
B) (b) and (c) only
C) (a) and (b) only
D) (a), (b) and (c) only

2. Refer to the Exhibit.

On 1 May year 1 a company pays insurance of $1,800 for the period to 30 April year 2 What is the charge to the income statement and the entry in the statement of financial position for year 1 ended
30 November?

A) C
B) D
C) A
D) B

3. Which ONE of the following do solvency ratios measure:

A) The use of assets
B) The ability of a company to pay their payables
C) The profitability of a company
D) The earnings generated per £1 of capital

4. Entity V has a cost of sales of £23,850 for last year. Entity V's opening inventories for the year were £15,800, and its closing inventories were £3,570. Entity V had a gross profit margin of 240% for last year.
What was Entity V's inventories turnover figure to the nearest whole number for last year?

A) 3
B) 2
C) 3
D) 4

5. Refer to the exhibit.

Both internal and external audits can be performed on the financial statements of a company. The results of the audits have different purposes and different reporting lines.
Which of the following combinations is correct?

A) C
B) D
C) A
D) B

Solutions: