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CIMA Fundamentals of Financial Accounting Sample Questions:

1. A company's cashbook has an opening balance of £4,860 debit. The following transactions then took place:
(a) Cash sales - £23,500, including VAT of £3,500
(b) Receipts from customers - £18,600
(c) Payments to payables £12,400, less cash discounts of £240
(d) Bank Charges - £260
What will be the resulting balance in the cash book?

A) £34,540 debit
B) £21,340 credit
C) £31,040 debit
D) £24,580 credit

2. Which of the following transactions would be classified as a revenue transaction?

A) Payments made to trade payables
B) Purchase of plant and machinery
C) Issue of share capital
D) Purchase of inventory for resale

3. Refer to the Exhibit.

Which of the following are books of prime entry?

A) (ii), (iii) and (iv)
B) (i), (ii), (iv) and (v)
C) (ii), (v) and (vi)
D) (i), (ii), (iv) and (vi)

4. Which THREE of the following are characteristics of management accounting?

A) Reports historic transactions
B) Is forward looking
C) Focuses on departmental information
D) Used by tax authorities
E) Monitors actual results to expected results
F) Meets external reporting requirements

5. The trial balance shows the debit total as $200 less than the credit total.
This could be due to:

A) Entering $100 received from a customer on the debit side of the trade receivable's account
B) Entering $100 received from a customer on the credit side of the trade receivable's account
C) Under casting the purchases daybook by $200
D) Under casting the sales daybook by $200

Solutions: