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CIMA Fundamentals of Financial Accounting Sample Questions:

1. 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

2. A non-current asset was purchased for £240000 at the beginning of Year 1, with an expected life of 7 years and a residual value of £50000. It was depreciated by 20% per annum using the reducing balance method.
At the beginning of Year 4 it was sold for £100000. The result of this was:

A) A profit on disposal of £58571
B) A loss on disposal of £2720
C) A profit on disposal of £50000
D) A loss on disposal of £22880

3. Which TWO of the following are treated as statutory deductions from an employee's gross salary?

A) Employee social club contributions
B) Employer pension contributions D Income tax
C) Employee pension contributions
D) Employer social security contributions

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

5. The role of the internal auditors is primarily to:

A) Prepare the financial accounts
B) Support the work of the external auditors by carrying out specific checks on the accuracy of the accounting system
C) Reduce the fees charged by the external auditors by carrying out some of their duties at a lower cost, thereby improving profits
D) Report to shareholders on the accuracy of the accounting system

Solutions: