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CIMA Fundamentals of Financial Accounting Sample Questions:

1. On 1 January 2001, a company owed a supplier £840.
During the month of January the company purchased goods for £1400 and returned goods valued at £200. A payment of £200 was made towards the outstanding balance. The supplier offered a discount of 5% on purchases.
The balance on the supplier's account at the end of the period is:

A) £100 debit
B) £1780 debit
C) £100 credit
D) £1780 credit

2. Which of the following would require an adjustment to be made to the cash book?
(a) Unpresented cheques
(b) Receipts not yet credited by the bank
(c) A dishonoured cheque
(d) Bank charges

A) (d) only
B) (b) and (c) only
C) (a) and (b) only
D) (c) and (d) only

3. An entity decides to revalue its freehold property during the current period creating a revaluation surplus.
Where in the current period financial statements would the revaluation surplus appear?

A) Statement of changes in equity and statement of cash flow
B) Statement of financial position and statement of changes in equity
C) Statement of changes in equity and income statement
D) Statement of financial position and income statement

4. Refer to the Exhibit.

Accounting information is required for a wide range of users both internal and external. Each user has a different need for the information.
Which of the following is the correct combination of user and need?

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

5. A company purchases a piece of machinery for $180,000. It is estimated that the machinery will produce
450,000 units over its useful life of 10 years. The residual value at the end of 10 years is nil. After eight years, the machine has produced 340,000 units and is sold for $30,000.
The profit/loss arising on disposal of the asset is

A) $6,000 profit
B) $14,000 profit
C) $6,000 loss
D) $14,000 loss

Solutions: