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CIMA Fundamentals of Financial Accounting Sample Questions:

1. Refer to the exhibit.

The following extracts from the statement of financial position and income statement for Company S are available:
Included in operating profit was depreciation of $120,000 and a loss on disposal of non-current assets of
$48,000.
The cash generated from operations for year 2 would be:

A) $972,000
B) $1,068,000
C) $1,092,000
D) $876,000

2. Refer to the Exhibit.

What is the wages expense for the income statement for month 1?

A) $6,966
B) $6,236
C) $4,428
D) $3,808

3. Your company provides a number of staff with lap-top computers, as well as pocket calculators. It capitalizes the cost of the computers and depreciates them over several years, but writes off the cost of the pocket calculators in full, against profits, in the period in which they are purchased.
The main justification for this difference in treatment is:

A) The cost of pocket calculators is not material
B) The company has always adopted this treatment, and therefore must be consistent with the treatment of previous periods
C) Computers last longer than pocket calculators
D) Pocket calculators do not decrease in value

4. ABC manufactures vehicle engines and purchases components from a supplier Each engine requires one component costing $10 each ABC's supplier otters a 5% volume discount which has always been taken, this reduces the cost to $9.50 each. However, ABC has recorded the cost as $10 throughout the accounting system Once the correct price is recorded, what will be the effect on the factory costs incurred and the gross profit margin (GP%)?
A)

B)

C)

D)

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

5. Refer to the exhibit.

A company has the following transactions for the month of April:
Closing inventory at the end of the period was $26,000 and gross profit was $90,000. The opening inventory was therefore:

A) $20,000
B) $26,000
C) $6,000
D) $32,000

Solutions: