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CIMA Fundamentals of Financial Accounting Sample Questions:

1. A company has profit before tax and dividends of £500000. The share capital consists of 1000000 ordinary shares of £1 each and 100000 10% preference shares of 50p each.
A 10p dividend was declared on ordinary shares.
Assuming there was no tax liability for the period, profit retained for the period was

2. Refer to the Exhibit.

A company had previously written off one of their receivables that had been declared bankrupt. The administrators of the bankruptcy have now sent a cheque to the company for the full amount originally outstanding. The company now needs to record this receipt.
Which of the following is the correct double entry?

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

3. Which of the following statements is NOT correct?

A) A receipts and payments account does not include depreciation of non-current assets.
B) An income and expenditure account is the equivalent of an income statement.
C) A receipts and payments account is the equivalent of an income statement.
D) A receipts and payments account is the equivalent of a cash book summary.

4. An organization's trial balance at the end of the month was out of agreement, with the debit side totaling £500 less than the credit side. A suspense account was opened for this amount.
During the next month, the following errors were discovered:
(a) The purchase returns day book had been under cast by £50
(b) Rent payable of £400 had been credited to the rent receivable account (c) A non-current asset, with a net book value of £700 had been disposed of at a loss of £80; all entries had been correctly recorded except that the sale proceeds had been omitted from the disposals account.
Following the correction of these errors, the balance on the suspense account would be.

A) Debit £30
B) Credit £130
C) Credit £230
D) Debit £270

5. For financial reporting purposes, stock should be valued at:

A) Higher of cost and net present value
B) Higher of cost and net realizable value
C) Lower of cost and net present value
D) Lower of cost and net realizable value

Solutions: