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CIMA Fundamentals of Financial Accounting Sample Questions:
1. Which one of the following would not be considered one of the roles of a Financial Accountant?
A) Preparation of statement of cash flows
B) Reconciliation of ledger accounts
C) Recording of financial transactions
D) Preparation of annual budgets
2. A payment to a supplier has been credited to the supplier's account and debited to the bank account.
This would result in
A) an understatement of profit and an overstatement of liabilities
B) an understatement of profit and an overstatement of assets
C) an overstatement of profit and an overstatement of assets
D) an overstatement of profit and an overstatement of liabilities
3. The financial statements are produced in accordance with relevant accounting standards. This compliance ensures the requirement of fair presentation of transactions and events is met How is this compliance emphasized?
A) Reconciliation procedures
B) Employment of qualified employees
C) Regular preparation of financial statements
D) Specific disclosure
4. The suspense account of a company was opened with a credit balance of $360 when the trial balance failed to agree.
This could have arisen because
A) an electricity bill of $180 was duplicated.
B) an electricity bill of $480 was entered in the electricity account as $840.
C) an electricity bill of $840 was entered in the electricity account as $480.
D) an electricity bill of $360 was duplicated.
5. Goodwill should be shown on the statement of financial position under the following heading:
A) Intangible Non-Current Assets
B) Fictitious Assets
C) Current Assets
D) Tangible Non-Current Assets
Solutions:
| Question # 1 Answer: D | Question # 2 Answer: D | Question # 3 Answer: D | Question # 4 Answer: B | Question # 5 Answer: A |
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