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CIMA Fundamentals of Financial Accounting Sample Questions:

1. Which one of the following statements is true?

A) Expenses accrued are deducted from the figure in the trial balance in arriving at the income statement charge for that item
B) Depreciation is an example of an accrued expense
C) Expenses accrued decrease the profit of an organization
D) Expenses accrued are current assets

2. The IASB framework defines six characteristics of useful financial information.
Which one of the following is not one of these characteristics?

A) Complete
B) Relevance
C) Timely
D) Prudent

3. Refer to the exhibit.

A company has the following equity balances at the beginning of the year During the year the company made a bonus issue of 1 for 4 shares

What are the equity balances after this issue?

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

4. Which of the following are likely examples of accrued expenses:

A) Sales tax
B) Interest on loans
C) Electricity bill
D) Water bill
E) Purchase order

5. Refer to the exhibit.

ABC issued 200,000 $0.50 equity shares at a price of $1.80. This amount was received in cash What is the correct journal to record this issue?

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

Solutions: