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CIMA Fundamentals of Financial Accounting Sample Questions:

1. As well as independence other essential elements of internal audit can be identified.
Which THREE of the following would be classed as essential elements of internal audit?

A) Due care
B) Relationships
C) Efficient
D) Timely
E) Cost efficient
F) Evidence

2. Refer to the Exhibit.

A company operates a FIFO system of inventory valuation. The following information is available for the month of April:
The closing value of inventory at the end of the month of April is

3. The sales ledger control account shows a balance of $267,984 whilst the individual customer account balances total $262,856.
Which of the following is a possible explanation for the difference between the two?
(i) A payment has been recorded in the cashbook but not in the sales ledger (ii) A payment has been recorded in the sales ledger but not in the cashbook (iii) An invoice has been recorded in the sales ledger but not in the sales day book (iv) An invoice has been recorded in the sales day book but not in the sales ledger

A) (i) and (iv) only
B) (ii) and (iii) only
C) (i) and (iii) only
D) (ii) and (iv) only

4. Accounting records should be kept by all businesses for many reasons.
Which THREE of the following are reasons for keeping accounting records?

A) Provides information about the resources and activities of a business
B) Indicates how successfully managers are performing
C) To reassure employees
D) In case of potential takeovers
E) To aid the application of bank loans
F) Aids the efficient running of a business

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

Solutions: