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CIMA Fundamentals of Financial Accounting Sample Questions:

1. Which of the following does not necessarily need to be true for something to be treated as an asset in an entity's statement of financial position?

A) The right of access to it is controlled by the entity
B) It has arisen as a result of a past transaction or event
C) It has probable future economic benefit
D) It is legally owned by the entity

2. MM does not maintain complete accounting records. The following information is available for the year ended
31 December 20X3:

The mark up on items sold by MM is 20%.
Which THREE of the following statements are true?

A) Opening inventory is a debit balance.
B) Using mark-up means the profit is based on cost
C) Opening inventory is a credit balance
D) Opening receivables is a debit balance
E) Opening receivables is a credit balance.
F) Using mark-up means the profit is based on selling price

3. Which one of the following statements is true?

A) Internal auditors are employed by the stakeholders
B) External auditors are employed by the management
C) External auditors are employed by the stakeholders
D) Internal auditors are employed by the management

4. Refer to the Exhibit.

Ax minster Limited is calculating its irrecoverable debt charge and allowance for receivables for inclusion in its year-end accounts. The current allowance for receivables is $28,600 and it is estimated that this needs to be raised to $30,400. There are also bad debts of $3,600 which should be written off.
Which is the correct entry to be made to the accounts to record these transactions?
The correct entry to be made to the accounts to record these transactions is:

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

5. An error of commission occurs where.

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

Solutions: