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CIMA Fundamentals of Financial Accounting Sample Questions:

1. Which one of the following would not be classified as an efficiency ratio?

A) Payables days
B) Non-current asset turnover ratio
C) Current ratio
D) Inventories days

2. A company which is VAT-registered receives an invoice for goods purchased for resale totaling $2,585 from a supplier that is not VAT-registered. VAT is at the rate of 17.5%.
The correct entry to record the invoice is:
A)

B)

C)

D)

A) Exhibit C
B) Exhibit B
C) Exhibit A
D) Exhibit D

3. Which one of the following internal controls is designed to prevent errors and fraud?

A) Confirmation of payables balances with suppliers.
B) External audit.
C) Bank reconciliations.
D) Requiring cheques over a certain amount to be signed by two signatories.

4. Which of the following does not necessarily need to be true for something to be treated as an asset in an entity's statement of financial position?

A) It has arisen as a result of a past transaction or event
B) It has probable future economic benefit
C) The right of access to it is controlled by the entity
D) It is legally owned by the entity

5. There are many types of fraud that can happen within a business. On example could be the theft of cash, concealing the theft by delaying banking or by making up the shortage from other sources.
What is this type of fraud called?

A) Collusion
B) Teeming and Lading
C) Theft
D) Ghost employee

Solutions: