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CIMA Fundamentals of Financial Accounting Sample Questions:

1. A company's payables days has reduced from 60 days to 55 days.
Which of the following could be a possible explanation for this?

A) Cash flow problems.
B) Improved payment terms offered by supplier.
C) Improved credit control.
D) Discounts offered by suppliers for early settlement.

2. A business had a balance at the bank of $1500 at the start of the month.
During the following month, it paid for materials of $1000, less trade discount of 20% and cash discount of 10%. It received a cheque from a trade receivable in respect of an invoice for $200, subject to cash discount of 5%.
The balance at the bank at the end of the month was
Give your answer to 2 decimal places.

3. Refer to the exhibit.

A suspense account shows a credit balance of $230 which has arisen because of the recording of a gas bill twice in the gas account.
In order to correct the error, which one of the following journal entries is required?
The correct journal entry is

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

4. Which of the following is an error of principle?

A) Recording a transaction in the wrong type of account
B) Recording a transaction in the wrong ledger account
C) Using the wrong amount when recording a transaction
D) A transaction recorded twice in the ledger accounts

5. The accounting concept to be considered when the owner of a business uses business funds to pay for his private household expenses, is the:

A) Prudence concept
B) Realization concept
C) Money measurement concept
D) Separate entity concept

Solutions: