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CIMA Fundamentals of Financial Accounting Sample Questions:

1. FGH has extracted its trial balance from its nominal ledger for the year ended 31 March 20X6 The items below have a value greater than SNil Which are debit and which are credit balances?

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) Sates ledger control account
C) Receivables account of CD
D) Irrecoverable debts expense

3. Refer to the Exhibit.

A company operates a FIFO system of inventory valuation. Opening inventory at the beginning of the period was 200 units @ £2.80 each. During the period the following movements of inventory were recorded.
The value of the closing inventory at the end of the period and amount charged to the income statement were:

A) Closing inventory £360.00 Income statement £2255.00
B) Closing inventory £360.00 Income statement £1695.00
C) Closing inventory £357.50 Income statement £1897.50
D) Closing inventory £360.00 Income statement £1895.00

4. Financial statements should present fairly the financial position, financial performance and cash flows of an entity. In virtually all circumstances, a fair presentation is achieved by..........
Which of the following?

A) Employing a qualified accountant
B) Performing regular reconciliations
C) Compliance with applicable IFRSs
D) Ensuring all transactions are recorded

5. The Subscriptions Receivable account of a club commenced the year with subscriptions in arrears of £250 and subscriptions in advance of £375.
During the year £62,250 was received in subscriptions, including £200 of the arrears, and £600 for next year's subscriptions. Subscriptions still owing at the end of the year amounted to £180.
The amount to be taken to the Income and Expenditure for the year is

Solutions: