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CIMA Fundamentals of Financial Accounting Sample Questions:

1. An invoice for stationery has been debited and credited to the correct accounts but has been duplicated.
This would result in:

A) An overstatement of profit and an understatement of current liabilities
B) An understatement of profit and an understatement of current liabilities
C) An overstatement of profit and an overstatement of current liabilities
D) An understatement of profit and an overstatement of current liabilities

2. "To assure shareholders that the stewardship of the organization was effectively carried out." What does this definition describe?

A) Internal audit
B) Preparation of financial statements
C) External audit
D) Reconciliation process

3. Accounting standards are used to produce the financial statements of all business entities.
Which ONE of the following best describes why accounting standards are needed?

A) To provide information that fairly represents the performance and position of the entity
B) To provide information for tax purposes
C) To provide information for shareholders
D) To provide information required by law

4. Refer to the Exhibit.

A business writes a cheque using its overdraft balance to purchase new display shelving for its showroom Which of the following is the dual effect?

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

5. A company which is VAT registered, has sales for the period of $28,450 (excluding VAT) and purchases (including VAT) for the period of $14,687.50.
The balance on the VAT account, assuming all items are subject to VAT at 17.5%, is:

A) $2,408.44 debit
B) $2,408.44 credit
C) $2,791.25 credit
D) $2,791.25 debit

Solutions: