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CIMA Fundamentals of Financial Accounting Sample Questions:

1. The valuation of inventory in a manufacturing company will consist of:

A) All direct costs plus a share of production and non-production overheads
B) All direct costs plus a share of production overheads
C) Direct material and direct labor only
D) Direct material, direct labor and direct expenses only

2. Refer to the exhibit.

Ronald has the following assets and liabilities at 31 December:
The capital balance at 31 December was

A) $32,100
B) $37,300
C) $15,700
D) $26,900

3. An entity decides to revalue its freehold property during the current period creating a revaluation surplus.
Where in the current period financial statements would the revaluation surplus appear?

A) Statement of financial position and income statement
B) Statement of changes in equity and statement of cash flow
C) Statement of changes in equity and income statement
D) Statement of financial position and statement of changes in equity

4. Refer to the Exhibit.

A company is preparing its accounts to 30 April 2006. The latest telephone bill received by the company was dated 31 March and included call charges for the quarter 1 December to 28 February. The amount of the bill for call charges (excluding VAT) was $960. Most of the company's telephone bills are for similar amounts.
Which of the following journal entries should be made to the company's accounts at 30 April 2006?
The journal entries which should be made to the company's accounts at 30 April 2006 is

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

5. Which of the following are likely examples of accrued expenses:

A) Purchase order
B) Water bill
C) Sales tax
D) Interest on loans
E) Electricity bill

Solutions: