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CIMA Fundamentals of Financial Accounting Sample Questions:

1. Accounting codes have proven to be very useful when recording business transactions.
Which THREE of the following does a coding system help to do?

A) Reduce the number of transactions recorded
B) Extract balances for suppliers and customers
C) Take away the need for books of prime entry
D) Reduce time taken to analyze transaction
E) Improve the quality of reports
F) Combine roles for the receivables and payables ledger

2. Refer to the exhibit.

The following ratios have been calculated for A Limited:
The return on capital employed for A Limited is therefore

A) 15%
B) 30%
C) 25%
D) 7.5%

3. Accounting records should be kept by all businesses for many reasons.
Which THREE of the following are reasons for keeping accounting records?

A) Indicates how successfully managers are performing
B) To reassure employees
C) Provides information about the resources and activities of a business
D) To aid the application of bank loans
E) In case of potential takeovers
F) Aids the efficient running of a business

4. The draft accounts of KenDoo Ltd for the year ended 31 August 2006 showed a net profit of $10000.
During the audit, the following errors and omissions were discovered.
(a) Items valued at $3100 had been completely omitted from the closing stock figure.
(b) Accrual of electricity bill for $200 and insurance prepayment of $500 had been omitted.
(c) Equipment costing $12000, acquired on 1 September 2005, had been debited to the purchases acccount.
(KenDoo Ltd depreciates equipment at 15% on the straight line basis).
Due to materiality, the directors of KenDoo Ltd agreed to adjust the accounts accordingly.
Incorporating the above adjustments, the revised net profit is

5. Which of the following transactions would be classified as a revenue transaction?

A) Issue of share capital
B) Payments made to trade payables
C) Purchase of inventory for resale
D) Purchase of plant and machinery

Solutions: