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CIMA Fundamentals of Financial Accounting Sample Questions:

1. The IASB framework defines six characteristics of useful financial information.
Which one of the following is not one of these characteristics?

A) Complete
B) Prudent
C) Timely
D) Relevance

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

3. Refer to the Exhibit.

John, an employee of Kelt Ltd, earns gross wages for a week of £425.76.
Income tax is deducted at a rate of 25% on all earnings in excess of £85.00 per week and he is also liable to pay National Insurance contributions of 9% of his total earnings. Employers national insurance contributions are at a rate of 10.5%.
What are the correct ledger entries in the accounts of Kelt Ltd?
The answer is:

A) Option C
B) Option B
C) Option A
D) Option D

4. An error of commission occurs where.

A) One side of a transaction has been recorded in the wrong account, and that account is of the same class to the correct account
B) A transaction has been recorded using the wrong amount
C) A transaction has not been recorded
D) The debit and credit entries of a transaction have been reversed

5. In times of rising prices, the 'FIFO' method of inventory valuation, when compared to the 'Average Cost' method of inventory valuation, will usually produce:

A) A lower profit and a higher closing inventory value
B) A lower profit and a lower closing inventory value
C) A higher profit and a higher closing inventory value
D) A higher profit and a lower closing inventory value

Solutions: