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CIMA Fundamentals of Financial Accounting Sample Questions:

1. ABC manufactures vehicle engines and purchases components from a supplier Each engine requires one component costing $10 each ABC's supplier otters a 5% volume discount which has always been taken, this reduces the cost to $9.50 each. However, ABC has recorded the cost as $10 throughout the accounting system Once the correct price is recorded, what will be the effect on the factory costs incurred and the gross profit margin (GP%)?
A)

B)

C)

D)

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

2. Which of the following are possible reason for a credit balance on the sales ledger account of a customer?
(a) A contra entry between the sales ledger and the purchase ledger has been carried out for an amount in excess of the sales ledger balance (b) A customer has returned goods subsequent to making payment for them (c) A credit note has been issued in error (d) A bad debt written off has subsequently been paid

A) (a) and (c) only
B) (b), (c) and (d) only
C) All of the above - (a), (b), (c) and (d)
D) (a) and (b) only

3. The accounting concept which states that non-current assets should be valued at cost (or valuation) less accumulated depreciation, rather than their saleable value in the event of closure, is the.

A) Net realisable value concept
B) Realisation concept
C) Prudence concept
D) Going concern concept

4. Which of the following financial documents contains the manufacturing account?

A) Statement of financial position
B) Statement of profit and loss
C) Statement of changes in equity
D) Income statement

5. Refer to the Exhibit.

A company operates a FIFO system of inventory valuation. Opening inventory at the beginning of the period was 200 units @ £2.80 each. During the period the following movements of inventory were recorded.
The value of the closing inventory at the end of the period and amount charged to the income statement were:

A) Closing inventory £357.50 Income statement £1897.50
B) Closing inventory £360.00 Income statement £2255.00
C) Closing inventory £360.00 Income statement £1695.00
D) Closing inventory £360.00 Income statement £1895.00

Solutions: