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Updated: Sep 06, 2025
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CIMA Fundamentals of Financial Accounting Sample Questions:
1. AB commenced trading on 1 January 20XS. introducing $50,000 cash and $15,000 of assets to the business.
The profit earned and retained in the business for the year ended 31 December 20X6 was $160,000. AB's closing capital at 31 December 20X5 was $190,000.
What is the value of AB's drawings for the year ending 31 December 20X5?
A) $35,000
B) $135,000
C) $95,000
D) $20,000
2. A trader commenced business with capital of $20,000. At the end of the financial year he had receivables of
$10,000, payables of $6,000, inventory of $12,000, cash of $4,000 and non-current assets costing $16,000.
The profit/loss for the period was:
A) $8,000 profit
B) $16,000 profit
C) $8,000 loss
D) $16,000 loss
3. 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
4. Different users have different needs from financial information. One of which is to assess how effectively management is performing and how much profit will be available to be distributed.
Which of the following users will have this need for information?
A) Shareholders
B) Lenders
C) Suppliers
D) Managers
5. Refer to the exhibit.
The following ratios have been calculated for A Limited:
The return on capital employed for A Limited is therefore
A) 30%
B) 7.5%
C) 25%
D) 15%
Solutions:
| Question # 1 Answer: A | Question # 2 Answer: B | Question # 3 Answer: Only visible for members | Question # 4 Answer: A | Question # 5 Answer: A |
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