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CIMA Fundamentals of Financial Accounting Sample Questions:

1. An audit trail is an essential part of an efficient, complete accounting system Why is an audit trail important?

A) To ensure all transactions are approved
B) To ensure all transactions are recorded
C) To ensure all transactions can be traced through the system
D) To ensure all transactions can reported

2. Refer to the Exhibit.

Berber Limited is preparing its year-end accounts and is reviewing the method used to estimate the allowance for receivables.
An aged receivables schedule shows the following position:
The company believes that the previous percentages used were not prudent enough and it has decided to increase the percentages on 2-3 months debt to 10% and on 3 months plus debt to 50%. The current allowance for receivables is $1,500.
What would be the effect on the income statement of the change in accounting policy

A) Reduction in profit of $2,580
B) Reduction in profit of $900
C) Increase in profit of $1,080
D) Reduction in profit of $1,080

3. Which one of the following would not be classified as an efficiency ratio?

A) Current ratio
B) Payables days
C) Non-current asset turnover ratio
D) Inventories days

4. There are four separate but related bodies which control the setting of International accounting standards (IFRS's).
Which THREE of the following are included in the standard setting process?

A) Financial Accounting Standards Board (FASB)
B) Chartered Institute of Management Accountants (CIMA)
C) International Accounting Standards Committee Foundation (IASCF)
D) International Financial Reporting Interpretations Committee (IFRIC)
E) Accounting Standards Board (ASB)
F) International Accounting Standards Board (IASB)

5. Refer to the Exhibit.

A business has three non-current assets.
(i) Asset 1 will be used to manufacture components over a 4 year period, after which it will be scrapped; the total contract is for 1 million components, to be produced in different quantities each year.
(ii) Asset 2 is a motor car for a director; it is expected to be kept for 3 years, and will travel 20,000 miles each year.
(iii) Asset 3 is a mobile truck used for transporting goods around the factory; it is expected to be kept for 20 years.
Which one of the following combinations of depreciation methods, would be most reasonable for the above three assets?
The answer is:

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

Solutions: