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CIMA Fundamentals of Financial Accounting Sample Questions:

1. Which of the following entries would result in the trial balance not agreeing?
(a) An invoice for £200 for electricity has been omitted from the ledgers (b) A payment received from a customer has been posted to the accounts twice (c) An invoice for repairs and maintenance has been charged to the non-current asset account (d) A payment made to suppliers had been recorded in the cash book but not recorded in the supplier's account

A) All of the above - (a), (b), (c) and (d)
B) (c) and (d) only
C) (d) only
D) (a) and (b) only

2. The formula for calculating payables days is

A) payables divided by purchases x 365
B) payables divided by cost of goods sold x 365
C) cost of goods sold divided by payables x 365
D) purchases divided by payables x 365

3. Refer to the exhibit.

Harvey commenced business with capital of $50,000. At the end of the first financial year, he has What was the profit for the period?

A) $7,000 profit
B) $23,000 loss
C) $7,000 loss
D) $23,000 profit

4. The sales ledger control account shows a balance of $267,984 whilst the individual customer account balances total $262,856.
Which of the following is a possible explanation for the difference between the two?
(i) A payment has been recorded in the cashbook but not in the sales ledger (ii) A payment has been recorded in the sales ledger but not in the cashbook (iii) An invoice has been recorded in the sales ledger but not in the sales day book (iv) An invoice has been recorded in the sales day book but not in the sales ledger

A) (i) and (iv) only
B) (i) and (iii) only
C) (ii) and (iv) only
D) (ii) and (iii) only

5. STU has an accounting period end of 31 December 20X8 During the year STU paid $4,800 for business insurance to cover the year to 30 June 20X9 The amount paid for business insurance for 30 June 20X8 was
$4,500.
What is the insurance expense to be recognized in the statement of profit or loss of STU for the year ended 31 December 20X8? Give your answer to the nearest $

Solutions: