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CIMA Fundamentals of Financial Accounting Sample Questions:

1. Which THREE of the following represent credit balances?

A) assets
B) drawings
C) capital
D) expenses
E) liabilities
F) income

2. The following are extracts from CD's financial statements for the year to 31 December 20X2:

What is the return on capital employed percentage (ROCE) for CD for the year ended 31 December 20X2?

A) 28 0%
B) 30 5%
C) 25.2%
D) 33.9%

3. The balance on LMN's cash account at 31 December 20X6 is $108,000 (debit) On performing the monthly bank reconciliation the following is discovered.
* a payment of $2,000 made to a supplier has not yet appeared on the bank statement,
* an automated receipt from a customer for $5,000 has not yet been recorded in the cash book, and
* a pigment to a supplier of $1,500 was incorrectly recorded in the cash book as $1,050 The balance showing on the bank statement at 31 December 20X6 is

A) $111,450
B) $114,550
C) $101,450
D) $104,550

4. A company had disposed of a non-current asset for $4,000 during the financial year. The asset had an original cost of $24,000 and a loss on disposal of $2,000 was recorded in the accounts.
The accumulated depreciation for the non-current asset was $

5. Refer to the exhibit.

Jordan has the following assets and liabilities at 1 January:
What is the capital balance at 1 January?

A) $14,000
B) $38,000
C) $22,000
D) $18,000

Solutions: