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CIMA Fundamentals of Financial Accounting Sample Questions:

1. Refer to the Exhibit.

A company has the following information available for the month of June:
The opening receivables balance was $124,600.
The closing receivables balance at the end of June was

A) $122,400
B) $110,800
C) $117,200
D) $116,000

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

3. Which of the following represent liabilities of a business?

A) Loan stock(debentures), provisions & accruals
B) Share capital, provisions & discount received
C) Profit, discount allowed & payables
D) Accruals, bank overdraft & receivables

4. DE has the following incomplete non-current register extract at 301 at December 20X7:

What is the useful economic life (UEL) (in years) of this asset which should be entered into the non-current asset register?

5. Which one of the following best describes the purpose of an external audit of financial statements?

A) The auditor expresses an opinion on the truth and fairness of the financial statements.
B) The auditor checks the statements for evidence of fraud.
C) The auditor expresses an opinion on corporate governance issues.
D) The auditor advises on the use of International Financial Reporting Standards.

Solutions: