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CIMA Fundamentals of Financial Accounting Sample Questions:

1. In accordance with IAS 7 Statements of Cash Flow, which TWO of the following are cash flows presented as investing activities?

A) Interest received
B) Dividends paid
C) Interest paid
D) Cash paid for additions to property, plant and equipment
E) Revaluation gam on property, plant and equipment

2. Where a transaction is credited to the correct ledger account but debited to the purchases account instead of the fixed asset account, the error is known as an error of:

A) Omission
B) Principle
C) Original entry
D) Commission

3. Which THREE of the following internal controls are procedures to help detect errors?

A) Safeguarding assets
B) Comparison of records with external evidence
C) Segregation of duties
D) Authorization procedures
E) Reconciliations
F) Spot checks

4. Refer to the exhibit.

ABC has the equity balances at the end of year 1.
During year 2 ABC issues 100,000 new shares at a price of $1.10
What is the balance on share premium at the end of year 2?

A) $80,000
B) $90,000
C) $190,000
D) $140,000

5. An organization restores its petty cash balance to £350 at the end of each month.
During October, the total expenditure column in the petty cash book was calculated as being £310, and hence the impress was restored by this amount. The analysis columns, which had been posted to the nominal ledger, totaled only £300.
This error would result in:

A) The trial balance being £10 higher on the credit side
B) The petty cash balance being £10 lower than it should be
C) No imbalance in the trial balance
D) The trial balance being £10 higher on the debit side

Solutions: