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CIMA Fundamentals of Financial Accounting Sample Questions:

1. Refer to the exhibit.

A business has the following capital and long-term liabilities:
It calculates its gearing ratio as the proportion of debt to total capital.
At the end of the current year, its gearing ratio, compared with that of the previous year, is:

A) Lower, resulting in greater security for shareholders
B) Higher, resulting in greater risk for shareholders
C) The same as the previous year
D) Higher, resulting in greater security for shareholders

2. A company uses the straight line method of depreciation.
Which TWO of the following are a possible explanation for a profit on disposal?

A) The actual useful life was less than estimated
B) The actual useful life was more than estimated
C) The estimated residual value was lower than actual
D) The estimated residual value was higher than actual

3. An audit trail is an essential part of an efficient, complete accounting system Why is an audit trail important?

A) To ensure all transactions are approved
B) To ensure all transactions can reported
C) To ensure all transactions can be traced through the system
D) To ensure all transactions are recorded

4. Which FOUR of the following should be categorised as a DEBIT (DR) when filling out a T-account?

A) Increase in liabilities
B) Increase in assets
C) Increase in drawings
D) Increase in income
E) Decrease in liabilities
F) Decrease in assets
G) Increase in expenses
H) Increase in capital

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

Solutions: