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CIMA Fundamentals of Financial Accounting Sample Questions:

1. A sole trader made a net profit of $8000 for the year.
During the year, inventory increased by $500, receivables decreased by $800 and payables increased by
$2400.
This would result in:

A) A decrease in cash flow of $10100
B) An increase in cash flow of $10100
C) A decrease in cash flow of $10700
D) An increase in cash flow of $10700

2. An entity decides to revalue its freehold property during the current period creating a revaluation surplus.
Where in the current period financial statements would the revaluation surplus appear?

A) Statement of financial position and income statement
B) Statement of changes in equity and statement of cash flow
C) Statement of financial position and statement of changes in equity
D) Statement of changes in equity and income statement

3. Mr UY has just had property P re-valued. Mr UY originally purchased property P for £560,000. It is now worth £780,000.
Which ONE of the following shows how this transaction should be recorded in Mr UY's property account?

A) £220,000 debit
B) £780,000 debit
C) £220,000 credit
D) £780,000 credit

4. Andrew is valuing the closing inventory at the lower of cost and net realizable value.
Which of the following concepts dictates his choice?

A) Money measurement concept
B) Prudence concept
C) Materiality concept
D) Accrual concept

5. A company which is VAT-registered receives an invoice for goods purchased for resale totaling $2,585 from a supplier that is not VAT-registered. VAT is at the rate of 17.5%.
The correct entry to record the invoice is:
A)

B)

C)

D)

A) Exhibit A
B) Exhibit B
C) Exhibit C
D) Exhibit D

Solutions: