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CIMA Fundamentals of Financial Accounting Sample Questions:

1. Refer to the Exhibit.

Your organization uses the Weighted Average Cost method of valuing inventory.
During a particular month, the following inventory details were recorded:
The value of the inventory at the end of the month was

2. 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) 17.14%
B) 15%
C) 12%
D) 10.5%

3. Which one of the following does not apply when the historical cost convention is being followed?

A) Non-current assets should be depreciated over their estimated useful life
B) Inventory should be valued at the lower of cost and net realizable value
C) All assets should be valued at their historical cost
D) Non-purchased goodwill should not be capitalized

4. External auditors report their opinion to the members of the company after their independent examination of the financial statements.
Which THREE of the following should be included in their opinion?

A) If the income statement gives a true and fair view
B) If the financial statements have been prepared by a qualified accountant
C) If the financial statements are free from fraud
D) If the financial statements have been prepared in accordance with legislation
E) If the statement of financial position gives a true and fair view
F) If the company is successful

5. AB wrote off a $500 debt owed by CD last year During the current year CD has paid the $500 in full AB has debited the bank account with S500.
Where would the credit entry for this receipt be recorded?

A) Irrecoverable debts expense
B) Allowance for receivables
C) Sates ledger control account
D) Receivables account of CD

Solutions: