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CIMA Fundamentals of Financial Accounting Sample Questions:

1. Store Y believe customer XF will not be able to pay his £300 debt. Which ONE of the following day books should this 'bad debt' be recorded in?

A) journal
B) Petty cash book
C) Cash book
D) Returns inwards daybook
E) Sales daybook

2. A non-current asset was purchased for £240000 at the beginning of Year 1, with an expected life of 7 years and a residual value of £50000. It was depreciated by 20% per annum using the reducing balance method.
At the beginning of Year 4 it was sold for £100000. The result of this was:

A) A profit on disposal of £50000
B) A profit on disposal of £58571
C) A loss on disposal of £22880
D) A loss on disposal of £2720

3. The following are extracts from CD's financial statements for the year to 31 December 20X2:

What is the return on capital employed percentage (ROCE) for CD for the year ended 31 December 20X2?

A) 28 0%
B) 30 5%
C) 33.9%
D) 25.2%

4. Which THREE of the following internal controls are procedures to help detect errors?

A) Comparison of records with external evidence
B) Segregation of duties
C) Spot checks
D) Authorization procedures
E) Reconciliations
F) Safeguarding assets

5. A company had disposed of a non-current asset for $4,000 during the financial year. The asset had an original cost of $24,000 and a loss on disposal of $2,000 was recorded in the accounts.
The accumulated depreciation for the non-current asset was $

Solutions: