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CIMA Fundamentals of Financial Accounting Sample Questions:

1. Which of the following would meet the definition of a liability in accordance with the Conceptual Framework's definition?

A) An amount due from a customer for goods dispatched two weeks ago
B) An amount due to a supplier for goods to be purchased in one month's time
C) An amount which was paid to a supplier in relation to a dispute
D) An amount due to a supplier for goods purchased one month ago

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%
What is the figure for purchases to be included in MM's statement of profit or loss for the year ended 31 December 20X3?

A) $59,000
B) $61,500
C) $63,500
D) $61,000

3. After calculating your company's profit for the year, you discover that:
(a) A non-current asset costing £2,000 has been included in the purchases account; the asset has not been included in the closing inventory figure; nor has it been depreciated by the normal 25% per annum (b) Closing inventory of raw materials, costing £500, have been treated as closing inventory of stationery.
These two errors have had the effect of.

A) Understating gross profit by £2,500 and understating net profit by £1,500
B) Understating both gross profit and net profit by £2,500
C) Understating gross profit by £2,000 and understating net profit by £2,500
D) Understating both gross profit and net profit by £1,500

4. Under the normal convention of accounting, assets are shown in the balance sheet at:

A) Their cost value
B) Their current market value
C) The current cost to the firm of replacing them
D) Their economic value to the firm

5. W and Partners has an opening capital balance at 1 January of £14,640 credit.
During the period there was an increase in assets of £6,820 and an increase in liabilities of £5,400.
The balance on the capital account at the end of the period is:

A) £16,060 credit
B) £13,220 credit
C) £1,420 debit
D) £1,420 credit

Solutions: