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CIMA Fundamentals of Financial Accounting Sample Questions:

1. Refer to the Exhibit.

A company has the following information available for the month of June:
The opening receivables balance was $124,600.
The closing receivables balance at the end of June was

A) $116,000
B) $122,400
C) $117,200
D) $110,800

2. A company had a gross profit margin of 40%. Sales for the period were $280,000 and opening and closing inventories were $18,000 and $16,000 respectively.
Purchases for the period were therefore

A) $170,000
B) $110,000
C) $114,000
D) $166,000

3. The role of the internal auditors is primarily to:

A) Reduce the fees charged by the external auditors by carrying out some of their duties at a lower cost, thereby improving profits
B) Support the work of the external auditors by carrying out specific checks on the accuracy of the accounting system
C) Prepare the financial accounts
D) Report to shareholders on the accuracy of the accounting system

4. Which FOUR of the following should be categorised as a DEBIT (DR) when filling out a T-account?

A) Decrease in liabilities
B) Increase in capital
C) Increase in liabilities
D) Increase in assets
E) Increase in drawings
F) Decrease in assets
G) Increase in expenses
H) Increase in income

5. Which ONE of the following is an asset?

A) Sales tax paid on an item
B) Sales tax received from the sale of an item
C) Sales tax exempt from an item

Solutions: