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CIMA Fundamentals of Financial Accounting Sample Questions:

1. In the year ended 31 December 20X1, XYZ receives an email confirming that a major customer has gone into liquidation and will be unable to pay its suppliers.
Which of the following is the impact of adjusting for this event?

A) Receivables decrease and allowance increases
B) Receivables decrease and profits decrease
C) Profits increase and allowance increases.
D) Receivables unchanged and profits decrease

2. AB wrote off a $500 debt owed by CD last year During the current year CD has paid the $500 in full AB has debited the bank account with S500.
Where would the credit entry for this receipt be recorded?

A) Sates ledger control account
B) Irrecoverable debts expense
C) Allowance for receivables
D) Receivables account of CD

3. CC is preparing its bank reconciliation, and has the following information:

What will the bank balance be, as presented in the statement of financial position, once the necessary adjustments have been made''

4. An accountant is taking on financial accounting responsibilities for company PQ. Which TWO of the following are NOT true of financial accounting?

A) Performed in accordance with legal requirements
B) It's purpose is to provide financial information to an external source
C) Performed without adherence to standard accounting rules
D) It's purpose is to provide information for internal use

5. Refer to the exhibit.

A business has the following capital and long-term liabilities:
It calculates its gearing ratio as the proportion of debt to total capital.
At the end of the current year, its gearing ratio, compared with that of the previous year, is:

A) Higher, resulting in greater risk for shareholders
B) Higher, resulting in greater security for shareholders
C) The same as the previous year
D) Lower, resulting in greater security for shareholders

Solutions: