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CIMA Fundamentals of Financial Accounting Sample Questions:

1. Refer to the Exhibit.

A business has three non-current assets.
(i) Asset 1 will be used to manufacture components over a 4 year period, after which it will be scrapped; the total contract is for 1 million components, to be produced in different quantities each year.
(ii) Asset 2 is a motor car for a director; it is expected to be kept for 3 years, and will travel 20,000 miles each year.
(iii) Asset 3 is a mobile truck used for transporting goods around the factory; it is expected to be kept for 20 years.
Which one of the following combinations of depreciation methods, would be most reasonable for the above three assets?
The answer is:

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

2. Refer to the exhibit.

A company's gross profit margin has fallen from 40% to 38% in the last period.
Which three of the following would be possible explanations for this?

A) B, C and F
B) A, B and C
C) D, E and F
D) A, D and E

3. FGH has extracted its trial balance from its nominal ledger for the year ended 31 March 20X6 The items below have a value greater than SNil Which are debit and which are credit balances?

4. Refer to the Exhibit.

A company operates a FIFO system of inventory valuation. The following information is available for the month of April:
The closing value of inventory at the end of the month of April is

5. The system of double entry book keeping relies upon accuracy of entries Which of the following combinations represent credit balances?

A) Share premium, prepayments, payables & bad debts
B) Payables, accruals, share capital & loan stock(debentures)
C) Accruals, payables, drawings & discount allowed
D) Property, plant & equipment, accruals, bank overdraft & discount received

Solutions: