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CIMA Fundamentals of Financial Accounting Sample Questions:

1. After calculating your company's profit for the year, you discover that:
(a) A non-current asset costing £2,000 has been included in the purchases account; the asset has not been included in the closing inventory figure; nor has it been depreciated by the normal 25% per annum (b) Closing inventory of raw materials, costing £500, have been treated as closing inventory of stationery.
These two errors have had the effect of.

A) Understating gross profit by £2,500 and understating net profit by £1,500
B) Understating both gross profit and net profit by £1,500
C) Understating both gross profit and net profit by £2,500
D) Understating gross profit by £2,000 and understating net profit by £2,500

2. Which one of the following statements best describes the usefulness of the income statement account of a company:

A) To evaluate its profitability over the past year
B) To assess its potential profitability for the coming year
C) To evaluate the return on capital employed
D) To assess management performance over the past year

3. Which of the following are possible reason for a credit balance on the sales ledger account of a customer?
(a) A contra entry between the sales ledger and the purchase ledger has been carried out for an amount in excess of the sales ledger balance (b) A customer has returned goods subsequent to making payment for them (c) A credit note has been issued in error (d) A bad debt written off has subsequently been paid

A) All of the above - (a), (b), (c) and (d)
B) (a) and (c) only
C) (a) and (b) only
D) (b), (c) and (d) only

4. An asset may best be defined as:

A) A person or entity to whom money is owed by the business
B) The amount of money invested in the business by the shareholders
C) An obligation to transfer economic benefits as a result of past transactions or events
D) A resource which may be used to derive income in the future

5. The following is an extract of the trial balance of XYZ as at 31 December 20X7

What is the total value of assets to be included in the statement of financial position? Give your answer to the nearest $

Solutions: