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CIMA Fundamentals of Financial Accounting Sample Questions:

1. External auditors are primarily responsible for:

A) Detecting errors and fraud
B) Preparing the financial accounts
C) Checking the accuracy of all entries in the accounting system
D) Determining that the accounts show a fair representation of the affairs of the company

2. 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) D
B) A
C) B
D) C

3. Refer to the Exhibit.

The following information is available relating to the non-current assets of Company X:
Non-current assets that had originally cost $225,000 and had a carrying value of $105,000 were sold during the year.
The figure for purchases of non-current assets to be shown in the statement of cash flows will be, to the nearest $1,000:

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. Office equipment store Officework Ltd has made the following purchase from supplier GX:
50 printers costing £3,500 £6,400
worth ofA4 paper £101,500
worth of general stationary
This purchase has been made on credit. Which TWO of the following show how the transaction should be recorded in Officework Ltd's documents?

A) £111,400 credit to stock
B) £111,400 debit to stock
C) £111,400 credit to purchases
D) £111,400 debit to payables
E) £111,400 credit to payables
F) £111,400 credit to receivables
G) £111,400 debit to purchases

Solutions: