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CIMA Fundamentals of Financial Accounting Sample Questions:

1. Different users have different needs from financial information. One of which is to assess how effectively management is performing and how much profit will be available to be distributed.
Which of the following users will have this need for information?

A) Lenders
B) Suppliers
C) Managers
D) Shareholders

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

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

3. Which ONE of the following statements is true?

A) It is the responsibility of the shareholders to detect fraud
B) It is the responsibility of the management to detect fraud
C) It is the responsibility of the internal auditors to detect fraud
D) It is the responsibility of the external auditors to detect fraud

4. The suspense account of a company was opened with a credit balance of $360 when the trial balance failed to agree.
This could have arisen because

A) an electricity bill of $180 was duplicated.
B) an electricity bill of $480 was entered in the electricity account as $840.
C) an electricity bill of $840 was entered in the electricity account as $480.
D) an electricity bill of $360 was duplicated.

5. Refer to the Exhibit.

Ax minster Limited is calculating its irrecoverable debt charge and allowance for receivables for inclusion in its year-end accounts. The current allowance for receivables is $28,600 and it is estimated that this needs to be raised to $30,400. There are also bad debts of $3,600 which should be written off.
Which is the correct entry to be made to the accounts to record these transactions?
The correct entry to be made to the accounts to record these transactions is:

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

Solutions: