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CIMA Fundamentals of Financial Accounting Sample Questions:

1. Which of the following best explains what is meant by "capital expenditure"?

A) Expenditure on the acquisition of non-current assets
B) Expenditure on the improvement and maintenance of non-current assets
C) Expenditure incurred in the raising of capital
D) Depreciation charges on non-current assets

2. A company has receivables of $60,000, which represents 60 payables days, and payables of $45,000, which represents 45 payables days.
What would be the effect on cash, if receivable days and payables days were reduced to 55 days and 40 days respectively?

A) No effect
B) An increase of $5,000
C) A reduction of $10,000
D) An increase of $10,000

3. Refer to the Exhibit.

At the beginning of the month, an organization had opening inventory of 30 units of a product, valued at £3.00 each. During the month, it had inventory movements, occurring on the following dates:
Using the FIFO method of inventory valuation, the closing inventory at the end of the month was:
Give your answer to 2 decimal places.

4. The balance on LMN's cash account at 31 December 20X6 is $108,000 (debit) On performing the monthly bank reconciliation the following is discovered.
* a payment of $2,000 made to a supplier has not yet appeared on the bank statement,
* an automated receipt from a customer for $5,000 has not yet been recorded in the cash book, and
* a pigment to a supplier of $1,500 was incorrectly recorded in the cash book as $1,050 The balance showing on the bank statement at 31 December 20X6 is

A) $114,550
B) $104,550
C) $101,450
D) $111,450

5. Accounting standards are used to produce the financial statements of all business entities.
Which ONE of the following best describes why accounting standards are needed?

A) To provide information for tax purposes
B) To provide information that fairly represents the performance and position of the entity
C) To provide information for shareholders
D) To provide information required by law

Solutions: