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CIMA Advanced Financial Reporting Sample Questions:

1. MNO is listed on its local stock exchange. It has a high level of gearing compared to the industry average as a result of rapid expansion funded by debt. The directors of MNO would like to reduce the level of gearing by raising equity to fund the next expansion project. The directors are considering whether to use a placing of new shares or a rights issue.
Which of the following statements is true?

A) A rights issue would not need to be underwritten because the risk of the shares not being taken up is small compared to a placing.
B) The administration costs associated with a placing are usually more expensive than a rights issue because less investors are involved.
C) The directors must use a placing before offering the rights issue to existing shareholders.
D) A placing will increase the proportion of the total number of MNO's shares held by large investors.

2. GH's financial statements show the following:
What is the value of the dividend received from the associate to be included in GH's consolidated statement of cash flows for the year?
Give your answer to the nearest $000.
$ ? 000

3. LM is a car dealer that is supplied inventory by car manufacturer SQ. Trading between LM and SQ is subject to a contractual agreement. This agreement states the following:
* Legal title of the cars remains with SQ until they are sold by LM to a third party.
* Upon notification of sale to a third party by LM, SQ raises an invoice at the price agreed at the original date of delivery to LM.
* LM has the right to return any car at any time without incurring a penalty.
* LM is responsible for insuring all of the cars on its property.
When considering how these cars should be accounted for, which THREE of the following statements are true?

A) The most significant risks attached to the cars are held by SQ.
B) When LM sells a car to a third party, SQ should recognise the revenue associated with that sale.
C) SQ should recognise the cars as inventory in their financial statements.
D) The most significant risks attached to the cars are held by LM.
E) LM should recognise the cars as inventory in their financial statements.
F) SQ should recognise revenue when the cars are delivered to LM.

4. The following information has been extracted from the financial records of DEF for the year ended 31 December 20X2.

What is the operating cycle of DEF at 31 December 20X1?
Assume there are 365 days in the year.
All workings should be rounded to whole days.
Give your answer in whole days.
? days.

5. AB and CD are separate entities that prepare financial statements to 31 May using international accounting standards. AB and CD provide technical support services to the financial services industry and operate in the same country. The financial statements are identical except for the following:
* AB purchased all operating equipment, paying $100,000, using a 5 year bank loan. The useful life of the equipment was 5 years.
* CD signed an operating lease agreement for all operating equipment for 5 years paying
$20,000 per year.
Both entities charge all expenses relating to the equipment to cost of sales.
From the information provided, which of the following ratios would be reliably comparable for AB and CD?

A) Gross profit margin
B) Profit before tax margin
C) Non current asset turnover
D) Return on capital employed

Solutions: