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CIMA Fundamentals of Financial Accounting Sample Questions:

1. Refer to the exhibit.

A company has the following transactions for the month of April:
Closing inventory at the end of the period was $26,000 and gross profit was $90,000. The opening inventory was therefore:

A) $32,000
B) $20,000
C) $6,000
D) $26,000

2. A company uses the straight line method of depreciation for its plant and machinery. Depreciation is at a rate of 20% per annum.
A major item of machinery was purchased in 2003 at a cost of $240,000. At the time, it was estimated that the plant had an estimated useful life of five years and a residual value at the end of its useful life of $20,000.
As a result of rapid changes in technology it was decided to sell the machinery in 2006 for $80,000. It is the company's policy to charge a full year's depreciation in the year of acquisition and none in the year of disposal.
What was the profit/loss arising on the disposal of the asset?

A) $36,000 profit
B) $28,000 loss
C) $8,000 loss
D) $16,000 profit

3. Which of the following transactions would be classified as a capital transaction?

A) Payment of dividends
B) Depreciation on plant and machinery
C) Repayment of bank loan
D) Expenditure on heat and light

4. In a cash flow statement, which one of the following would not be found under the section "cash flows from operating activities"?

A) Profit on disposal of non-current assets
B) Taxation paid
C) Interest paid
D) Interest received

5. Principles based accounting uses a conceptual basis to provide guidelines for preparing financial statements.
Which ONE of the following is an example of this approach?

A) Tax legislation
B) Stock exchange regulations
C) Company law
D) The Framework

Solutions: