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CIMA Fundamentals of Financial Accounting Sample Questions:

1. In which section of the statement of cash flow would cash from share issues be included? Select one of the following Statement of cash How for the year ended.......

2. Which of the following are examples of indirect costs for a chocolate manufacturing business?

A) Purchase of milk
B) Factory rent
C) Purchase of cocoa
D) Factory insurance
E) Factory supervisor wages

3. The main aim of financial accounting is to:

A) Record every financial transaction in the books of account
B) Provide financial information to satisfy the needs of users of accounts
C) Maintain ledger accounts for every asset and liability
D) Ensure that double-entry records are maintained

4. Refer to the Exhibit.

You are given the following information:
What did sales on credit amount to during the year?

A) $336,000
B) $324,000
C) $344,000
D) $316,000

5. The formula for calculating payables days is

A) purchases divided by payables x 365
B) payables divided by purchases x 365
C) payables divided by cost of goods sold x 365
D) cost of goods sold divided by payables x 365

Solutions: