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CIMA Fundamentals of Financial Accounting Sample Questions:

1. Company X is a private limited oil company. Which of the following are relevant for Company X's integrated report?

A) Risk posed by competing oil companies and sustainable energy sources
B) Need for report to be concise
C) Risk of share prices falling
D) Risk of oil prices falling

2. Entity V has a cost of sales of £23,850 for last year. Entity V's opening inventories for the year were £15,800, and its closing inventories were £3,570. Entity V had a gross profit margin of 240% for last year.
What was Entity V's inventories turnover figure to the nearest whole number for last year?

A) 3
B) 3
C) 2
D) 4

3. The system of double entry book keeping relies upon accuracy of entries Which of the following combinations represent credit balances?

A) Share premium, prepayments, payables & bad debts
B) Property, plant & equipment, accruals, bank overdraft & discount received
C) Payables, accruals, share capital & loan stock(debentures)
D) Accruals, payables, drawings & discount allowed

4. For financial reporting purposes, stock should be valued at:

A) Higher of cost and net realizable value
B) Lower of cost and net realizable value
C) Lower of cost and net present value
D) Higher of cost and net present value

5. Refer to the Exhibit.

Which of the following items should be included in the valuation of inventory in a manufacturing company?