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CIMA Fundamentals of Financial Accounting Sample Questions:

1. Which ONE of the following does the Statement of Cash Flows show:

A) Notes to go with the statements that explain the practices used
B) The cash usage of a business over a period of time
C) The revenue and expenses of a business over a period of time
D) The assets, equity and liabilities of a business

2. Which one of the following statements best describes the usefulness of the income statement account of a company:

A) To assess management performance over the past year
B) To assess its potential profitability for the coming year
C) To evaluate the return on capital employed
D) To evaluate its profitability over the past year

3. Mr UY has just had property P re-valued. Mr UY originally purchased property P for £560,000. It is now worth £780,000.
Which ONE of the following shows how this transaction should be recorded in Mr UY's property account?

A) £780,000 credit
B) £220,000 credit
C) £220,000 debit
D) £780,000 debit

4. Which one of the following would not contribute to the prevention and detection of fraud?

A) Segregating the duties of staff
B) Insisting that staff take holidays
C) Conducting an audit
D) Appointing a single well-qualified person to maintain the ledger accounts

5. Financial statements should present fairly the financial position, financial performance and cash flows of an entity. In virtually all circumstances, a fair presentation is achieved by..........
Which of the following?

A) Compliance with applicable IFRSs
B) Ensuring all transactions are recorded
C) Performing regular reconciliations
D) Employing a qualified accountant

Solutions: