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CIMA Fundamentals of Financial Accounting Sample Questions:

1. AB sold a machine for $15,000 The machine had originally cost $160,000 and al the dale of disposal had a carrying value of $26,000.
The journal entry lo record this disposal is:
A)

B)

C)

D)

A) Option C
B) Option B
C) Option A
D) Option D

2. Which of the following are possible reason for a credit balance on the sales ledger account of a customer?
(a) A contra entry between the sales ledger and the purchase ledger has been carried out for an amount in excess of the sales ledger balance (b) A customer has returned goods subsequent to making payment for them (c) A credit note has been issued in error (d) A bad debt written off has subsequently been paid

A) (a) and (c) only
B) (a) and (b) only
C) All of the above - (a), (b), (c) and (d)
D) (b), (c) and (d) only

3. An invoice for electricity has been debited to the supplier's account and credited to the electricity account. This would result in:

A) An overstatement of profit and an understatement of current liabilities
B) An understatement of profit and an understatement of current liabilities
C) An understatement of profit and an overstatement of current liabilities
D) An overstatement of profit and an overstatement of current liabilities

4. Which one of the following statements is true?

A) Expenses accrued are current assets
B) Depreciation is an example of an accrued expense
C) Expenses accrued are deducted from the figure in the trial balance in arriving at the income statement charge for that item
D) Expenses accrued decrease the profit of an organization

5. AB sells two products ,X and Y.
The following information was available at AB's year-end, 31 December 20X6:

At 31 December 20X6 AB held 800 units of Product X and 400 units of Product Y What is the value that will be included in inventories in AB's statement of financial position as at 31 December
20X6?