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CIMA Financial Reporting Sample Questions:

1. TUV owns property that has a carrying amount greater than its original cost due to a revaluation 2 years ago.
The property continues to be used by TUV up lo the date of its disposal and is sold for more than its carrying amount.
Which THREE of the following correctly describe the accounting treatment for the disposal of the property?

A) The gain on disposal is recognised in other comprehensive income
B) The property is depreciated based on its revalued amount up to the date of disposal
C) The remaining balance on the revaluation surplus is transferred to the statement of profit or loss
D) The property is depreciated based on its original cost up to the date ot disposal
E) The remaining balance on the revaluation surplus is transferred to retained earnings
F) The gam on disposal is recognised in the statement ot profit or loss

2. A non-executive director of a company is somebody who:

A) is involved in making operational decisions m the company
B) can be appointed Chief Executive Officer of the company.
C) need not have experience of the industry in which the company operates
D) does not earn remuneration from the company

3. The following information is extracted from QQ's statement of financial position at 31 March:

Included in other payables is interest payable of $80,000 at 31 March 20X2 and $73,000 at 31 March 20X1.
The following information if included within QQ's statement of profit or loss for the year ended 31 March 20X2.
Included within finance cost is $124,000 which relates to interest paid on a finance lease. QQ includes finance lease interest within financing activities on its statement of cash flows.
QQ is preparing its statement of cash flows for the year ended 31 March 20X2.
What cash outflow figure should be included for corporate income tax paid within the cash flow from operating activities section of the statement?
Give your answer to the nearest $000.

4. Which TWO of the following statements about accounting for associates are true?

A) Unrealised profits are adjusted for
B) Intra associate transactions are not eliminated
C) Unrealised profits are not adjusted for
D) Intra associate transactions are eliminated

5. Company RET's financing activities are exactly 35% of their operating activities expenses each month. Below is a list of Company RET's total expenses for this month:
Inventory supplies purchased: £145,000
Employee wages: £65,000
Purchase of a shop: £105,000
Dividend payments: ??
Cash repayments on loan: £61,000
What is company RET's total dividends payment for this month?

A) £49,250
B) £12,500
C) £26,500
D) £131,600

Solutions: