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CIMA F1 Exam Syllabus Topics:

CIMA Financial Reporting Sample Questions:

Question 1

The following information relates to ABC.

Which of the following would be a reason for the movement in the trade receivable days?

A. One customer who regularly took 120 days to pay their invoices stopped buying goods from ABC during the year ended 30 June 20X3.
B. It was decided during the year ended 30 June 20X3 to stop undertaking credit checks on new customers.
C. A new credit controller was appointed during the year ended 30 June 20X3 who has been chasing customers for payment.
D. A system of early settlement discount was introduced during the year ended 30 June 20X3 which was taken up by quite a few customers.

Question 2

Which THREE of the following are included within an entity's statement of profit or loss?

A. Finance income
B. Impairment loss
C. Revaluation surplus
D. Dividends paid
E. Dividends revived

Question 3

XYZ's accounting profit for the last reporting period is $200,000. This is after deduction of:
* Accounting depreciation of $40,000.
* Entertaining expenses of $10,000 which are disallowable for tax purposes
* Directors' salaries of 530.000
Tax depreciation allowances of $60,000 are available and the rate of corporate income tax is 20%.
What is the corporate tax liability of XYZ for the reporting period?

A. $38,000
B. $44,000
C. $36,000
D. $42,000

Question 4

T T T is an online retailer. It has 1,000 units of Product X in inventory at the year end. The following information relates to Product X:

What is the amount that should be included in the cost of TTT's inventory of Product X?

A. $22,150
B. $20,450
C. $20,000
D. $25,350

Question 5

Which of the following is NOT a source of short-term finance?

A. Increase in trade receivables
B. Increase in a bank overdraft
C. Debt factoring
D. Increase in trade payables

Solutions: