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CIMA F1 Exam Syllabus Topics:

CIMA Financial Reporting Sample Questions:

Question 1

Below are extracts from LLL's financial statements for the year ended 31 December 20X2.


Depreciation of $25,000 was charged on properly, plant and equipment in the year and there were no disposals What is the cash generated from operations for inclusion in LLL's statement of cash flows for the year ended
31 December 20X2?

A. $355 000
B. $390,000
C. $435,000
D. $415,000

Question 2

Which THREE of the following must an auditor consider in order to form an opinion on the truth and fairness of an entity's financial statements?

A. Whether the entity has been exposed to any fraud.
B. Whether the entity has complied with the relevant legislator requirements in respect of the necessary disclosures.
C. Whether every transaction that underpins the financial statements has been correctly recorded.
D. Whether all the information and explanations necessary for the purposes of the audit have been received.
E. Whether the entity has kept proper accounting records.

Question 3

Refer to the exhibit.

An entity sells 2,000 bags of product X each year. It has been estimated that the cost of holding one bag of product X is £4.
The cost of placing an order is £250.
where:
Co = cost of placing an order
Ch = cost of holding one unit in inventory for one year
D = annual demand
Calculate the Economic Order Quantity (EOQ) for bags of product X.
Give your answer to the nearest whole number of bags.

Question 4

ST has $20,000 of plant and machinery which was acquired on 1 April 20X0. Tax depreciation rates on plant and machinery are 20% reducing balance. All plant and machinery was sold for $12,000 on 1 April 20X2.
Calculate the tax balancing allowance or charge on disposal for the year ended 31 March 20X3 and state the effect on the taxable profit.

A. A balancing charge of $800 will reduce taxable profits.
B. A balancing charge of $800 will increase taxable profits.
C. A balancing allowance of $800 will reduce taxable profits.
D. A balancing allowance of $800 will increase taxable profits.

Question 5

In accordance with IFRS 3 Business Combinations, acquisition accounting of an investment in another entity within the consolidated statement of financial position means that the:

A. Parent's and group share of the other entity's assets and liabilities are added together line by line.
B. Group's share of the net assets of the other entity are shown as one line under non-current assets.
C. Group's share of the net assets of the other entity are shown as one line within equity.
D. Parent's and 100% of the other entity's assets and liabilities are added together line by line.

Solutions: