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CIMA Fundamentals of Financial Accounting Sample Questions:

1. STU has an accounting period end of 31 December 20X8 During the year STU paid $4,800 for business insurance to cover the year to 30 June 20X9 The amount paid for business insurance for 30 June 20X8 was
$4,500.
What is the insurance expense to be recognized in the statement of profit or loss of STU for the year ended 31 December 20X8? Give your answer to the nearest $

2. The record of how the profit or loss of a company has been allocated to distributions and reserves is found in the:

A) Appropriation account
B) Retained profit account
C) Capital account
D) Reserves account

3. 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%.
Which THREE of the following statements are true?

A) Opening inventory is a debit balance.
B) Opening inventory is a credit balance
C) Opening receivables is a credit balance.
D) Using mark-up means the profit is based on cost
E) Using mark-up means the profit is based on selling price
F) Opening receivables is a debit balance

4. DE has the following incomplete non-current register extract at 301 at December 20X7:

What is the useful economic life (UEL) (in years) of this asset which should be entered into the non-current asset register?

5. An organization's trial balance at the end of the month was out of agreement, with the debit side totaling £500 less than the credit side. A suspense account was opened for this amount.
During the next month, the following errors were discovered:
(a) The purchase returns day book had been under cast by £50
(b) Rent payable of £400 had been credited to the rent receivable account (c) A non-current asset, with a net book value of £700 had been disposed of at a loss of £80; all entries had been correctly recorded except that the sale proceeds had been omitted from the disposals account.
Following the correction of these errors, the balance on the suspense account would be.

A) Credit £230
B) Credit £130
C) Debit £30
D) Debit £270

Solutions: