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CIMA Fundamentals of Financial Accounting Sample Questions:

1. Refer to the Exhibit.

At the beginning of the month, an organization had opening inventory of 30 units of a product, valued at £3.00 each. During the month, it had inventory movements, occurring on the following dates:
Using the FIFO method of inventory valuation, the closing inventory at the end of the month was:
Give your answer to 2 decimal places.

2. Refer to the Exhibit.

The following information relates to a business at its year end:
The prime cost of goods manufactured during the year is:

A) £8,150,000
B) £5,550,000
C) £8,800,000
D) £8,350,000

3. 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 $

4. The role of the internal auditors is primarily to:

A) Support the work of the external auditors by carrying out specific checks on the accuracy of the accounting system
B) Report to shareholders on the accuracy of the accounting system
C) Prepare the financial accounts
D) Reduce the fees charged by the external auditors by carrying out some of their duties at a lower cost, thereby improving profits

5. Refer to the Exhibit.

At the beginning of the year, the balance on the allowances for receivables account was £5000, representing
2% of receivables. At the end of the year, receivables amounted to £150000, but it was decided that the provision should be increased to 3% of receivables.
Which of the following set of figures would result?
The answer is: