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CIMA Fundamentals of Financial Accounting Sample Questions:

1. Which of the following would be a role of the management accountant?

A) Producing financial statements
B) Reporting historic transactions
C) Meeting external reporting requirements
D) Monitoring actual results to expected results

2. The system of double entry book keeping relies upon accuracy of entries Which of the following combinations represent credit balances?

A) Accruals, payables, drawings & discount allowed
B) Share premium, prepayments, payables & bad debts
C) Payables, accruals, share capital & loan stock(debentures)
D) Property, plant & equipment, accruals, bank overdraft & discount received

3. The Accounting Standards Board is responsible for:

A) Producing Financial Reporting Standards
B) Producing International Accounting Standards
C) Governing the activities of the external auditors
D) Producing the Companies Act

4. A basic principle of accounting is that resources are normally stated in accounts at historical cost.
Which THREE of the following are alternative ways of measuring resources?

A) Fair value
B) Value in use
C) Invoice value
D) Replacement cost
E) Net book value
F) Purchase price

5. Refer to the exhibit.

The trial balance of Monchu Partnership, as at 30 June 2006, has a suspense account. Subsequent investigations revealed that:
(1) A payment of £352 to Mr. Tan was posted as £325.
(2) A remittance of £450 received from Arumugam was credited to Armits accounts.
(3) Salaries of £12000 have not been posted from the cash book.
Monchu suggested the following adjustments:
The appropriate journal entries are:

A) (b), (d) and (f) only
B) (b) and (f) only
C) (b), (e) and (f) only
D) (a), (c) and (e) only

Solutions: