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CIMA Fundamentals of Financial Accounting Sample Questions:

1. M Ltd owns property costing $80,000 ($50,000 for the land and $30,000 for the building).
The company's accounting policy is to depreciate buildings at the rate of 5% per annum on the straight-line basis.
After five years, what is the net book value of freehold land and building in the financial accounts of M Ltd?

A) $60,000
B) $87,500
C) $72,500
D) $78,500

2. Which of the following is not a book of prime entry?

A) Sales ledger
B) Purchases daybook
C) Journal
D) Cash book

3. What is the balance of the trading account?

A) The revenue value
B) The total income
C) The gross profit
D) The closing inventories total

4. Which of the following would not require an adjustment to be made to the cashbook?

A) Direct debits
B) Bank charges
C) Unpresented cheques
D) A dishonored cheque

5. Refer to the Exhibit.

John Taylor commenced business on 1 March 2006, paying $1,000 cash into a business bank account. During the next month the following transactions took place.
The balance on the bank account at the end of the month is:

A) $1,200 debit
B) $700 credit
C) $700 debit
D) $1,200 credit

Solutions: