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CIMA Fundamentals of Financial Accounting Sample Questions:

1. Refer to the exhibit.

A company has the following current assets and liabilities at its most recent year end:
When measured against standard acceptable levels for liquidity, the company can be said to have:

A) A high current ratio and a low acid test ratio
B) An ideal acid test ratio, but a high current ratio
C) Ideal current and acid test ratios
D) An ideal current ratio, but a low acid test ratio

2. Accounting codes have proven to be very useful when recording business transactions.
Which THREE of the following does a coding system help to do?

A) Extract balances for suppliers and customers
B) Combine roles for the receivables and payables ledger
C) Take away the need for books of prime entry
D) Reduce time taken to analyze transaction
E) Improve the quality of reports
F) Reduce the number of transactions recorded

3. 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) $20,000
B) $26,000
C) $32,000
D) $6,000

4. The total of the debit column of a trial balance is $800 bigger than the credit column.
Which of the following is the entry recorded in the suspense account?

A) $1,600 Credit
B) $800 Credit
C) $1,600 Debit
D) $800 Debit

5. Refer to the Exhibit.

At the beginning of the year, the balance on the allowances for receivables account was £5000, representing
2% of receivables. At the end of the year, receivables amounted to £150000, but it was decided that the provision should be increased to 3% of receivables.
Which of the following set of figures would result?
The answer is:

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

Solutions: