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CIMA Financial Reporting Sample Questions:

1. The statement of profit or loss for PQ, ST and AB for the year ended 31 December 20X0 are shown below:

1. PQ acquired 80% of its subsidiary, ST, on 1 January 20X0 and 40% of its associate, AB, on 1 September
20X0.
2. Since acquistion PQ has sold goods to ST and AB for $20,000 and $30,000 respectively. At the year end both ST and AB have 50% of these goods remaining in inventory. PQ uses a mark-up of 20% on all of its sales.
3. Since acquisition the goodwill in respect of ST has been impaired by $8,000 and the investment in AB has been impaired by $2,000.
4. PQ uses the fair value method for non-controlling interest at acquisition.
What is the revenue figure to be included in PQ's consolidated statement of profit or loss for the year ended 31 December 20X0?

A) $440,000
B) $480,000
C) $476,000
D) $450,000

2. The following data relates to Company AB.
Statement of Profit or Loss for the year ended 30 June 20X4:

During the year ending 30 June 20X4, which was not a leap year, the average stock holding period was 102 days.
Calculate the working capital cycle in days.
Give your answer to the nearest full day.

3. DEF is considering introducing a Pay-As-You-Earn (PAYE) system but unsure of the advantages of using it.
Which of the following statements are advantages from the employees perspective of an entity using a PAYE system for collecting taxes from employees.
Select ALL that apply.

A) The employee will calculate their own tax payment.
B) The employee does not have to budget for their tax payments because the tax is deducted at source.
C) The employee will avoid being charged penalties for paying late.
D) The employee will be able to deal with tax authority directly to make payments.
E) The employee does not have to complete a self assessment tax return.

4.

5. Which THREE of the following are potential implications to a manufacturing business of holding insufficient inventory of raw materials?

A) Wasted production
B) Increased risk of obsolescence
C) Additional storage costs
D) Purchasing inventory at a higher price
E) Lost sales

Solutions: