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CIMA Fundamentals of Financial Accounting Sample Questions:

1. Fraud can be conducted by employees or management. Management fraud can be hard to detect and may not seem like fraud at all as often company performance improves.
Which ONE of the following would be an example of management fraud?

A) Trading with friends and family
B) Charging personal expenses to a company credit card
C) Improved performance and position for the company
D) Theft by management

2. As well as independence other essential elements of internal audit can be identified.
Which THREE of the following would be classed as essential elements of internal audit?

A) Evidence
B) Due care
C) Relationships
D) Cost efficient
E) Timely
F) Efficient

3. Andrew is valuing the closing inventory at the lower of cost and net realizable value.
Which of the following concepts dictates his choice?

A) Accrual concept
B) Materiality concept
C) Money measurement concept
D) Prudence concept

4. Refer to the Exhibit.

Ax minster Limited is calculating its irrecoverable debt charge and allowance for receivables for inclusion in its year-end accounts. The current allowance for receivables is $28,600 and it is estimated that this needs to be raised to $30,400. There are also bad debts of $3,600 which should be written off.
Which is the correct entry to be made to the accounts to record these transactions?
The correct entry to be made to the accounts to record these transactions is:

A) B
B) A
C) C
D) D

5. Company P are looking to create a balance sheet. Which of the following should be included in this document?

A) Company P's investing activities
B) Company P's revenue for the period
C) Company P's cash usage for the period
D) Company P's current assets
E) Company P's liabilities

Solutions: