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CIMA Fundamentals of Financial Accounting Sample Questions:

1. The role of the internal auditors is primarily to:

A) Support the work of the external auditors by carrying out specific checks on the accuracy of the accounting system
B) Reduce the fees charged by the external auditors by carrying out some of their duties at a lower cost, thereby improving profits
C) Report to shareholders on the accuracy of the accounting system
D) Prepare the financial accounts

2. The Finance Director of EFG company has made the following statements regarding the recording of expenditure relating to the entity's property, plant and equipment (PPE) in the nominal ledger.
Which THREE of the following statements are true?

A) The annual depreciation charge reduces EFG's profit for the year.
B) The loss on the disposal of PPE is recorded in a liability account
C) The cost of insurance for the factory is debited to the PPE asset account.
D) The annual depreciation charge reduces the carrying value of PPE
E) The loss on the disposal of PPE reduces EFG's profit for the year
F) The cost of repainting the office is credited to the repairs expense account

3. Refer to the exhibit.

The following information is available in respect of two companies that operate in the same market sector:
Which one of the following statements most accurately describes the companies' relative position?

A) Company B has the shortest working capital cycle and the best control on both inventories and payables.
B) Company A has the shortest working capital cycle and the best control on both inventories and payables.
C) Company B has the shortest working capital cycle and the best control on payables and receivables.
D) Company A has the shortest working capital cycle and the best control on inventories.

4. An increase in work-in-progress will:

A) Increase the cost of goods sold
B) Decrease the factory cost of goods completed
C) Increase the prime cost
D) Decrease the prime cost

5. The method of accounting that attempts to recognize changing price levels by applying an industry or asset specific price index to the cost of goods sold and assets consumed is known as:

A) Current cost accounting
B) Historic cost accounting
C) Replacement cost accounting
D) Current purchasing power accounting

Solutions: