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CIMA Fundamentals of Financial Accounting Sample Questions:

1. A trader commenced business with capital of $20,000. At the end of the financial year he had receivables of
$10,000, payables of $6,000, inventory of $12,000, cash of $4,000 and non-current assets costing $16,000.
The profit/loss for the period was:

A) $8,000 profit
B) $16,000 profit
C) $8,000 loss
D) $16,000 loss

2. The double entry system underpins all accounting records
Which of the following combinations represent debit balances?

A) Property, plant & equipment, research & development, bank overdraft & expenses
B) Receivables, accruals, share capital & expenses
C) Drawings, prepayments, receivables & bad debts
D) Bad debts, property, plant & equipment, accruals & receivables

3. An invoice for electricity has been debited to the supplier's account and credited to the electricity account. This would result in:

A) An overstatement of profit and an overstatement of current liabilities
B) An overstatement of profit and an understatement of current liabilities
C) An understatement of profit and an overstatement of current liabilities
D) An understatement of profit and an understatement of current liabilities

4. Which of the following would require an adjustment to be made to the cash book?
(a) Unpresented cheques
(b) Receipts not yet credited by the bank
(c) A dishonoured cheque
(d) Bank charges

A) (b) and (c) only
B) (c) and (d) only
C) (d) only
D) (a) and (b) only

5. Refer to the exhibit.

Both internal and external audits can be performed on the financial statements of a company. The results of the audits have different purposes and different reporting lines.
Which of the following combinations is correct?

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

Solutions: