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CIMA Fundamentals of Financial Accounting Sample Questions:

1. A basic principle of accounting is that resources are normally stated in accounts at historical cost.
Which THREE of the following are alternative ways of measuring resources?

A) Value in use
B) Net book value
C) Fair value
D) Replacement cost
E) Purchase price
F) Invoice value

2. Refer to the exhibit.

A business has the following capital and long-term liabilities:
It calculates its gearing ratio as the proportion of debt to total capital.
At the end of the current year, its gearing ratio, compared with that of the previous year, is:

A) Higher, resulting in greater security for shareholders
B) Lower, resulting in greater security for shareholders
C) The same as the previous year
D) Higher, resulting in greater risk for shareholders

3. ABC Limited had a gross profit margin of 55%, while a direct competitor, XYZ Limited, has a gross profit margin of 60%.
Which THREE of the following would be an acceptable explanation for this?

A) ABC Limited has a higher selling price than XYZ Limited
B) ABC Limited has a higher profit mark-up than XYZ Limited
C) XYZ Limited has better control of its production costs than ABC Limited
D) ABC Limited has better control of its production costs than XYZ Limited
E) ABC Limited has a lower selling price than XYZ Limited
F) ABC Limited has a lower profit mark-up than XYZ Limited

4. Accounting codes are often used within a business.
Which of the following would describe the reason for this?

A) To group transactions on the same date
B) To ensure all transaction are listed in a logical order
C) To ensure transactions are recorded in date order
D) To group like transactions to generate useful information

5. 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 $840 was entered in the electricity account as $480.
B) an electricity bill of $480 was entered in the electricity account as $840.
C) an electricity bill of $180 was duplicated.
D) an electricity bill of $360 was duplicated.

Solutions: