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CIMA Fundamentals of Financial Accounting Sample Questions:

1. The owner of a business takes goods from inventory for his own personal use Which of the following accounting concepts would be relevant to this transaction?

A) Prudence
B) Separate entity
C) Accruals
D) Going concern

2. Refer to the exhibit.

ABC has the equity balances at the end of year 1.
During year 2 ABC issues 100,000 new shares at a price of $1.10
What is the balance on share premium at the end of year 2?

A) $90,000
B) $140,000
C) $80,000
D) $190,000

3. Refer to the Exhibit.

A company has the following transactions for an accounting period:
Closing inventory at the end of the period was $3,200 and gross profit was $16,400.
The opening inventory was therefore

4. Which one of the following does not apply when the historical cost convention is being followed?

A) Non-purchased goodwill should not be capitalized
B) Inventory should be valued at the lower of cost and net realizable value
C) Non-current assets should be depreciated over their estimated useful life
D) All assets should be valued at their historical cost

5. Refer to the Exhibit.

A company operates an AVCO system of inventory. Opening inventory at the beginning of the period was 400 units @ $6.50 per unit.
During the period, the following purchases and issues were recorded:
The amount charged to the company's income statement in the period is

Solutions: