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CIMA F1 Exam : Financial Reporting
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CIMA F1 Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| The Regulatory Environment of Financial Reporting | 10% | - IFRS Foundation and IASB structure - Principles vs rules-based regulation - Conceptual framework and regulatory bodies - Ethics in financial reporting |
| Managing Cash and Working Capital | 25% | - Management of receivables, inventory and payables - Short-term financing options - Cash management and forecasting - Working capital cycle and objectives |
| Principles of Taxation | 20% | - Tax system and types of taxes - Current tax calculation - Indirect taxes overview - Deferred tax concepts |
| Financial Statements | 45% | - Application of IFRS standards
- Basic consolidated financial statements - Preparation of single entity financial statements
|
CIMA Financial Reporting Sample Questions:
Which of the following would NOT be assessed for tax under a Pay-As-You-Earn system?
- A. Profit-sharing payments received by an employee.
- B. The wealth of an employee.
- C. Benefits in kind received by an employee.
- D. Commissions received by an employee.
UV has recently been having cash flow issues due to its credit customers paying after the credit period they have been granted.
UV is looking into factoring the receivables to a factoring company on a recourse basis to improve its cash flow.
Which TWO of the following will UV encounter as a result of employing the factoring company?
- A. Reduction in bank overdraft charges
- B. No irrecoverable debts
- C. Reduction in the need for management control
- D. Reduction in payables days
- E. Increase in cash sales
The following data has been extracted from GH's accounting records:
What is GH's average inventory days for the year ended 31 March 20X3?
- A. 25 days
- B. 28 days
- C. 43 days
- D. 39 days
Statements of financial position for YZ, BC and DE at 31 March 20X2 include the following balances:
YZ purchased 90% of BC's equity shares for $508,000 on 1 January 20X2. On 1 January 20X2 BC's retained earnings were $183,000. YZ uses the proportion of net assets method to value non-controlling interest at acquisition.
YZ purchased 30% of DE's equity shares on 1 April 20X1 for $112,000. DE's retained earnings at 1 April
20X1 were $88,000.
On 1 February 20X2 YZ sold goods to BC for $28,000 at a mark up of 25% on cost. All the goods were still in BC's inventory at 31 March 20X2.
Calculate the value of inventory that will be included in YZ's consolidated statement of financial position at 31 March 20X2.
Give your answer to the nearest whole $.
$182400
Statements of financial position for FG, IJ and KL at 31 December 20X5 include the following balances:
FG acquired 90% of IJ's equity shares for $358,000 on 1 July 20X5 when IJ's retained earnings were $98,000.
FG acquired 100% of KL's equity shares for $360,000 on 1 January 20X5 when KL's retained earnings were $155,000.
FG used the proportion of net assets method to value non-controlling interests at acquisition.
KL sold a piece of land to FG for $130,000 on 1 September 20X5. At the date of transfer the land had a carrying value of $50,000.
The management of FG expect KL to make profits in the future and no impairment ot its goodwill was proposed at 31 December 20X5.
Calculate the non-controlling interest balance in FG's consolidated statement of financial position at 31 December 20X5.
Give your answer to nearest whole $.
$32600
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