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CIMA Financial Reporting Sample Questions:

1. Which THREE of the following are conditions that must be met to allow an asset to be categorised as held for sale?

A) The sale of the asset is likely to generate a significant profit
B) A buyer has already expressed interest
C) The asset is available for immediate sale
D) Management is committed to a plan to sell
E) The asset is being actively marketed at a reasonable price

2. UV has recently been having cash flow issues due to its credit customers paying after the credit period they have been granted.
UV is looking into factoring the receivables to a factoring company on a recourse basis to improve its cash flow.
Which TWO of the following will UV encounter as a result of employing the factoring company?

A) Reduction in bank overdraft charges
B) No irrecoverable debts
C) Increase in cash sales
D) Reduction in payables days
E) Reduction in the need for management control

3. A building was purchased on 1 January 20X1 for $300,000 and had a useful economic life of 40 years. On 1 January 20X5 the building was revalued by a professional surveyor at $450,000. Directors decided to incorporate the revalued amount into the financial statements.
The accounting entries to record the initial revaluation of the building in the financial statements for the year ended 31 December 20X5 will be to debit building cost $150,000 and then:

A) debit accumulated depreciation $30,000 and credit revaluation reserve $180,000.
B) debit accumulated depreciation $37,500 and credit revaluation reserve $187,500.
C) credit accumulated depreciation $30,000 and credit revaluation reserve $120,000.
D) credit accumulated depreciation $37,500 and credit revaluation reserve $112,500.

4. Corporate governance is the means by which an entity is operated and

5. The following information relates to AA.
Extract of Trial Balance at 31 December 20X4;

Notes
(i) Inventory at 31 December 20X4 was valued at cost at $30.
(ii) The loan which was received on 1 July 20X4 is repayable in 20X9.
(iii) Corporate income tax represents an over-provision of tax for the year ended 31 December 20X3. AA reported a loss for tax purposes for the year ended 31 December 20X4 and a tax refund is expected amounting to $20.
(iv) Cost of sales, administration and distribution costs need to be adjusted for the following:
What figures should be entered on the face of the Statement of profit or Loss for the year ended 31 December
20X4 in relation to Interest and Corporate income tax?

A) Interest $25 Corporate income tax $37
B) Interest $25 Corporate income tax $(37)
C) Interest $50 Corporate income tax $(3)
D) Interest $50 Corporate income tax $3

Solutions: