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CIMA Fundamentals of Financial Accounting Sample Questions:

1. DEF prepares its financial statements to 30 September each year On 1 March 20X5 DEF acquires an office and immediately rents it to a tenant charging $2,400 a quarter payable in advance.
The tenant pays $2,400 on each of the following days 1 March 20X5, 6 June 20X5, 4 September 20X5 and 1 December 20X5.
What is the liability reported in the statement of financial position relating to the rent at 30 September 20X5?

A) $7,200
B) $1,600
C) $4,000
D) $5,600

2. An invoice to Sammy has been entered in the sales day book as $85 instead of $58.
To correct the position, which of the following procedures should be adopted?

A) Debit Sales $27, Credit Receivables $27 and increase the balance owing by Sammy
B) Debit Sales $27, Credit Receivables $27 and decrease the balance owing by Sammy
C) Debit Receivables $27, Credit Sales $27 and decrease the balance owing by Sammy
D) Debit Receivables $27, Credit Sales $27 and increase the balance owing by Sammy

3. Which of the following is the correct double entry for a prepayment?

A) Debit expense Credit prepayment (current liability)
B) Debit expense Credit prepayment (current asset)
C) Debit prepayment (current liability) Credit expense
D) Debit prepayment (current asset) Credit expense

4. On 1 January 2001, a company owed a supplier £840.
During the month of January the company purchased goods for £1400 and returned goods valued at £200. A payment of £200 was made towards the outstanding balance. The supplier offered a discount of 5% on purchases.
The balance on the supplier's account at the end of the period is:

A) £1780 credit
B) £100 credit
C) £100 debit
D) £1780 debit

5. Which one of the following is an example of where the accrual or matching convention should be applied?

A) A company's machinery which is very specialized and would only have a small resale value if the company goes into liquidation.
B) A customer who is in financial difficulty and owes the company $8,000.
C) Non-current assets originally costing $40,000, which if purchased today would cost $45,000.
D) Gas consumed last quarter and paid for this quarter.

Solutions: