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CIMA Fundamentals of Financial Accounting Sample Questions:

1. Which TWO of the following are principles of the Integrated Reporting Framework?

A) Forward-looking
B) Reports on governance
C) Focus solely on financial KPIs
D) For entity's internal use
E) Rules-based

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) 12%
C) 10.5%
D) 15%

3. 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 £1895.00
D) Closing inventory £360.00 Income statement £1695.00

4. The issue of a company's shares for more than their normal value results in the creation of a

A) Share premium account.
B) Goodwill account.
C) Suspense account.
D) General reserve.

5. Refer to the Exhibit.

Which of the following accounting entries are required to record a loss arising on disposal of a non-current asset?
The accounting entries required to record a loss arising on disposal of a non-current asset are

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

Solutions: