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CIMA Fundamentals of Financial Accounting Sample Questions:

1. Refer to the Exhibit.

Transactions are often categorized between capital and revenue
Which of the following combinations are correct?

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

2. If closing inventory at the end of an accounting period is overvalued by £2000 and no adjustment is made, the net profit in the following accounting period will be:

A) £2,000 understated
B) £4,000 understated
C) £2,000 overstated
D) £4,000 overstated

3. On 31 December 20X6 GHI makes a bonus issue of 50,000 shares On this dale the nominal value of the shares is $1 and the market value is $3 GHI has a share premium account with a substantial credit balance. The share capital account is credited correctly in the nominal ledger. Which of the following statements is TRUE?

A) The bonus issue is valued at $1 per share and the debit entry is to the share premium account
B) The bonus issue is valued at $3 per share and the debit entry is to the cash account
C) The bonus issue is valued at $3 per share and the debit entry is to the share premium account
D) The bonus issue is valued at $1 per share and the debit entry is to the cash account

4. The prime cost of goods manufactured is the total of:

A) All materials and labor
B) All factory costs of goods completed
C) Direct materials, labor and overheads
D) All factory costs before adjusting for work in progress

5. Which one of the following statements is true?

A) Internal auditors are employed by the management
B) Internal auditors are employed by the stakeholders
C) External auditors are employed by the management
D) External auditors are employed by the stakeholders

Solutions: