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CIMA Fundamentals of Financial Accounting Sample Questions:

1. The IASB's Framework for the Preparation and Presentation of Financial Statements identifies four possible measurement bases for use in financial statements Which of the following are those bases?

A) historical cost, resale value, realizable value , present value
B) historical cost, modified historical cost, realizable value, current cost
C) historical cost, modified historical cost, realizable value, present value
D) historical cost, current cost, realizable value, present value

2. The Finance Director of EFG company has made the following statements regarding the recording of expenditure relating to the entity's property, plant and equipment (PPE) in the nominal ledger.
Which THREE of the following statements are true?

A) The loss on the disposal of PPE is recorded in a liability account
B) The annual depreciation charge reduces EFG's profit for the year.
C) The loss on the disposal of PPE reduces EFG's profit for the year
D) The annual depreciation charge reduces the carrying value of PPE
E) The cost of repainting the office is credited to the repairs expense account
F) The cost of insurance for the factory is debited to the PPE asset account.

3. AB sells two products ,X and Y.
The following information was available at AB's year-end, 31 December 20X6:

At 31 December 20X6 AB held 800 units of Product X and 400 units of Product Y What is the value that will be included in inventories in AB's statement of financial position as at 31 December
20X6?

A) $118,000
B) 5134,000
C) $138,000
D) $120,000

4. Which FOUR of the following should be categorised as a DEBIT (DR) when filling out a T-account?

A) Increase in income
B) Increase in capital
C) Decrease in liabilities
D) Decrease in assets
E) Increase in assets
F) Increase in drawings
G) Increase in expenses
H) Increase in liabilities

5. Accounting records should be kept by all businesses for many reasons.
Which THREE of the following are reasons for keeping accounting records?

A) Provides information about the resources and activities of a business
B) To reassure employees
C) To aid the application of bank loans
D) Indicates how successfully managers are performing
E) Aids the efficient running of a business
F) In case of potential takeovers

Solutions: