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CIMA Fundamentals of Financial Accounting Sample Questions:

1. GG has the following statement of profit or loss extract for the year ended 31 December 20X3

What is the interest cover for GG for the year ended 31 December 20X3?

A) 2.8 times
B) 4.5 times
C) 4.0 times.
D) 3.5 times

2. Refer to the exhibit.

Both internal and external audits can be performed on the financial statements of a company. The results of the audits have different purposes and different reporting lines.
Which of the following combinations is correct?

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

3. The external auditor seeks to provide an opinion on whether the accounts show a true and fair view What is the international term for 'true and fair view'?

A) Prudence
B) Going concern
C) Completeness
D) Fair presentation

4. A company started the year with an allowance for receivables of $2,500.
During the year, an $800 bad debt was written off and a debt of $350 that had been written off as bad in the previous year was received in full. At the year end the allowance for receivables was $2,300.
The charge in the income statement for the year in respect of bad debts is $

5. Refer to the exhibit.

A company has the following current assets and liabilities at its most recent year end:
When measured against standard acceptable levels for liquidity, the company can be said to have:

A) An ideal current ratio, but a low acid test ratio
B) An ideal acid test ratio, but a high current ratio
C) Ideal current and acid test ratios
D) A high current ratio and a low acid test ratio

Solutions: