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CIMA Fundamentals of Financial Accounting Sample Questions:

1. A liability may best be defined as:

A) A resource which may be used to derive income in the future
B) The amount of money withdrawn from the business by the owners
C) A person or entity owing money to the business
D) An obligation to transfer economic benefits as a result of past transactions or events

2. Refer to the Exhibit.

The following information is given at a manufacturer's year end:
Using some or all of the above figures, the correct figure for factory cost of goods completed is:

A) £135,300
B) £131,700
C) £125,700
D) £115,700

3. Refer to the exhibit.

A company has the following equity balances at the beginning of the year:
During the year the company issued 100,000 new shares at $1.20 each

What are the equity balances after this issue?

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

4. W and Partners has an opening capital balance at 1 January of £14,640 credit.
During the period there was an increase in assets of £6,820 and an increase in liabilities of £5,400.
The balance on the capital account at the end of the period is:

A) £16,060 credit
B) £13,220 credit
C) £1,420 credit
D) £1,420 debit

5. Which ONE of the following is a possible explanation for a debit balance on the purchase ledger account of a supplier?
(i) An invoice has been posted twice
(ii) A credit note has been posted twice
(iii) A payment has been recorded against the wrong supplier account
(iv) A payment has been posted twice
(v) A contra was posted to the supplier account but not the customer account (vi) Goods returned had been posted to the wrong supplier account

A) (ii), (iii) and (iv) only
B) (iii) and (iv) only
C) (iii), (iv) and (vi) only
D) (i) and (ii) only
E) (i), (ii) and (v) only
F) (i), (ii) and (iv) only

Solutions: