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CIMA Fundamentals of Financial Accounting Sample Questions:

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

A) All assets should be valued at their historical cost
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) Non-purchased goodwill should not be capitalized

2. The petty cash imprest is restored to £500 at the end of each week. The following amounts are paid out of petty cash during week 23:
(a) Stationery - £70.50 (including VAT at 17.5%)
(b) Travelling costs - £127.50
(c) Office refreshments - £64.50
(d) Sundry payables - £120.00 plus VAT at 17.5%
The amount required to restore the imprest to £500.00 is:
Give your answer to 2 decimal places.

3. Refer to the exhibit.

Ronald has the following assets and liabilities at 31 December:
The capital balance at 31 December was

A) $37,300
B) $32,100
C) $15,700
D) $26,900

4. The sales ledger control account shows a balance of £236,725, whilst the individual customer balances total
£231,472.
One possible explanation for the difference between the two may bE.

A) The sales day book has been overcast by £5,253
B) A payment for £5,253 has been recorded in the cashbook but not in the sales ledger
C) The sales daybook has been undercast by £5,253
D) An invoice for £5,253 has been recorded in the sales ledger but not in the sales day book

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

Solutions: