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CIMA Fundamentals of Financial Accounting Sample Questions:

1. Which of the following is an example of where the materiality convention should be applied?

A) Inventory of stationery items remaining at the year end.
B) A proposed change in the method of depreciation of non-current assets.
C) A two-year construction contract.
D) Sales to a customer in September, but for which the cash was not received until October.

2. Mr UY has just had property P re-valued. Mr UY originally purchased property P for £560,000. It is now worth £780,000.
Which ONE of the following shows how this transaction should be recorded in Mr UY's property account?

A) £220,000 debit
B) £780,000 credit
C) £780,000 debit
D) £220,000 credit

3. Entity V has a cost of sales of £23,850 for last year. Entity V's opening inventories for the year were £15,800, and its closing inventories were £3,570. Entity V had a gross profit margin of 240% for last year.
What was Entity V's inventories turnover figure to the nearest whole number for last year?

A) 3
B) 3
C) 2
D) 4

4. ABC has the following summary of transactions for the quarter ended 30 June 20X9 ABC is registered for sales tax at 20%.

At the beginning of the quarter ABC owed $2,300 to the local tax authority.
What is the balance owing to the local tax authority at 30 June 20X97 Give your answer to the nearest dollar.

5. Refer to the Exhibit.

Your firm has the following manufacturing figures:
Closing work in progress is

Solutions: