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CIMA F1 Exam Syllabus Topics:

CIMA Financial Reporting Sample Questions:

1. In most developed countries employers deduct the tax from employees' pay each month and then pay the tax to the tax authorities on behalf of the employee on a monthly basis.
Which THREE of the following are advantages of this system to the employee?

A) The payment of tax is easier as the tax is deducted before the net salary is paid to the employee.
B) The responsibility for the tax calculations rests with the employer and therefore there is less chance of mistakes being made.
C) The tax is collected earlier than systems that assess earnings at the end of the year.
D) Most of the administration costs are borne by the employees.
E) There is less chance of interest and penalties being levied on the employee by the tax authorities.

2. At 31 December 20X4 the directors of MNO decide to revalue its property. Before revaluation adjustments the balances relating to property are as follows:

The property has been revalued at $1,600,000.
How much will be included within MNO's statement of financial position at 31 December 20X4 for revaluation surplus?

A) $810,000
B) $400,000
C) $1,190,000
D) $1,600,000

3. An asset cost $250,000 on 1 January 20X1 and on that date was assessed to have a residual value of $40,000 and a useful economic life of six years. On 1 January 20X4 management assessed that the remaining useful economic life of the asset was five years and that the asset had a residual value of nil.
What is the depreciation charge for this asset in the year ended 31 December 20X4?
Give your answer to the nearest whole number.

4. BCD owns an item of plant which cost $20,000 and at the time of purchase was assessed to have a useful economic life of 8 years and a residual value of $2,000.
The carrying amount of the plant at 1 January 20X8 is $11,000. On that date BCD's directors estimate that the plant's remaining useful life is now 6 years.
The residual value remains unchanged at $2,000.
What is the depreciation charge for this plant for the year ended 31 December 20X8?
Give your answer to the nearest $.

5. Which of the following is NOT a reason why financial reporting information needs to be regulated?

A) So that a bank can assess the amount of finance it is prepared to lend to a company.
B) So that shareholders of a quoted company can make informed decisions about their investments
C) So that the managers of a company can make decisions about its operations.
D) So that potential investors can compare the financial information of different companies.

Solutions: