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CIMA Fundamentals of Financial Accounting Sample Questions:

1. 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

2. 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

3. Accounting standards and company law both influence how assets and liabilities ate classified and presented in financial statements An amount owing at the year end, due for repayment more from one year from the date that the statement of financial position is being prepared, will be classified under which of the following headings?

A) Capital
B) Non-current liability
C) Current liability
D) Non-current asset

4. The sales ledger control account shows a balance of $267,984 whilst the individual customer account balances total $262,856.
Which of the following is a possible explanation for the difference between the two?
(i) A payment has been recorded in the cashbook but not in the sales ledger (ii) A payment has been recorded in the sales ledger but not in the cashbook (iii) An invoice has been recorded in the sales ledger but not in the sales day book (iv) An invoice has been recorded in the sales day book but not in the sales ledger

A) (i) and (iv) only
B) (i) and (iii) only
C) (ii) and (iii) only
D) (ii) and (iv) only

5. Refer to the Exhibit.

Your organization bought a machine for £50,000 at the beginning of year 1, which had an expected useful life of four years and an expected residual value of £10,000; the machine was depreciated on the straight-line basis.
At the beginning of year 4, the machine was sold for £13,000
The total amount of depreciation charged to the income statement over the life of the machine, and the amount of profit or loss on disposal was:
The answer is:

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

Solutions: