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CIMA Fundamentals of Financial Accounting Sample Questions:

1. Which ONE of the following is a possible explanation for a debit balance on the purchase ledger account of a supplier?
(i) An invoice has been posted twice
(ii) A credit note has been posted twice
(iii) A payment has been recorded against the wrong supplier account
(iv) A payment has been posted twice
(v) A contra was posted to the supplier account but not the customer account (vi) Goods returned had been posted to the wrong supplier account

A) (iii) and (iv) only
B) (ii), (iii) and (iv) only
C) (iii), (iv) and (vi) only
D) (i) and (ii) only
E) (i), (ii) and (iv) only
F) (i), (ii) and (v) only

2. Which THREE of the following would be shown in the statement of changes in equity?

A) Taxation for the year
B) Dividends received
C) Loan stock(debenture) issues
D) Profit for the year
E) Share issues
F) Dividends paid

3. Cost of goods sold for a manufacturing company is the total of

A) prime costs + production overheads + opening inventories of raw materials - closing inventories of raw materials + opening work in progress - closing work in progress + opening inventories of finished goods
- closing inventories of finished goods
B) prime costs + production overheads - opening work in progress + closing work in progress - opening inventories of finished goods + closing inventories of finished goods
C) prime costs + production overheads + opening work in progress - closing work in progress + opening inventories of finished goods - closing inventories of finished goods
D) prime costs + production overheads + opening inventories of raw materials - closing inventories of raw materials + opening work in progress - closing work in progress

4. The suspense account of a company was opened with a credit balance of $360 when the trial balance failed to agree.
This could have arisen because

A) an electricity bill of $840 was entered in the electricity account as $480.
B) an electricity bill of $360 was duplicated.
C) an electricity bill of $180 was duplicated.
D) an electricity bill of $480 was entered in the electricity account as $840.

5. ABC produces accounts lo the year ended 31 December annually Extracts from the most recent financial statements are.

Calculate the average inventory days ratio for the year ended 31 December 20X4.
Give your answer to the nearest day

Solutions: