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CIMA F1 Exam Syllabus Topics:

CIMA Financial Reporting Sample Questions:

1. In accordance with The Conceptual Framework for Financial Reporting, faithful representation is a fundamental qualitative characteristic.
To be a faithful representation financial information must be as far as possible which THREE of the following?

A) Timely
B) Understandable
C) Comparable
D) Free from error
E) Neutral
F) Complete

2. YZ has $40,000 of plant and machinery which was acquired on 1 June 20X1.Tax depreciation rates on plant and machinery are 25% reducing balance. All plant and machinery was sold for $24,000 on 1 June 20X3.
Calculate the tax balancing allowance or charge on disposal for the year ended 31 May 20X3 and state the effect on the taxable profit.

A) A balancing charge of $1,500 reduces taxable profit.
B) A balancing allowance of $1,500 reduces taxable profit.
C) A balancing charge of $1,500 increases taxable profit.
D) A balancing allowance of $1,500 increases taxable profit.

3. AB sells to ST, a group entity, 10,000 units at $2.50 each. The market value was $6 each.
The effect on AB of the transfer pricing legislation on this transaction would be to: .

4. HI commenced business on 1 April 20X3. Sales in April 20X3 were $30,000. This is forecast to increase by 2% per month.
Credit sales accounted for 50% of sales. Credit sales customers are allowed one month to pay; 75% of April credit customers paid on time. A further 20% are expected to pay after more than one month, but before two months. The remaining 5% are not expected to pay. All these percentages are expected to continue in the near future.
Calculate the total amount of cash HI should forecast to be received in June 20X3.
Give your answer to the nearest whole $.

5. Which THREE of the following are principles identified by the Code of Ethics?

A) Confidentiality
B) Understandability
C) Neutral
D) Professional behavior
E) Professional competence and due care
F) Professional competence and expertise

Solutions: