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CIMA Fundamentals of Financial Accounting Sample Questions:

1. On 1 April 2006, a company was owed $13,560 by a customer. During the month of April the customer purchased goods for $6,800 and returned goods valued at $1,200. A cheque for $8,480 was received from the customer but was subsequently dishonored by the bank. The balance on the customer's account at the end of the month is:

A) $10,680
B) $11,880
C) $20,360
D) $19,160

2. Select the THREE INCORRECT statements from the following list of statements about memorandum accounts:

A) A memorandum account is a daybook
B) All transactions in a memorandum account have to be balanced with a corresponding entry in the nominal ledger
C) A memorandum ledger is an account that is not part of the bookkeeping system as a whole
D) A memorandum account is part of the nominal ledger

3. Which of the following transactions would be classified as a capital transaction?

A) Depreciation on plant and machinery
B) Expenditure on heat and light
C) Payment of dividends
D) Repayment of bank loan

4. MM does not maintain complete accounting records. The following information is available for the year ended
31 December 20X3:

The mark up on items sold by MM is 20%.
Which THREE of the following statements are true?

A) Opening receivables is a debit balance
B) Opening inventory is a debit balance.
C) Opening inventory is a credit balance
D) Using mark-up means the profit is based on selling price
E) Opening receivables is a credit balance.
F) Using mark-up means the profit is based on cost

5. A trader commenced business with capital of $20,000. At the end of the financial year he had receivables of
$10,000, payables of $6,000, inventory of $12,000, cash of $4,000 and non-current assets costing $16,000.
The profit/loss for the period was:

A) $8,000 loss
B) $16,000 profit
C) $8,000 profit
D) $16,000 loss

Solutions: