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CIMA Fundamentals of Financial Accounting Sample Questions:

1. XYZ's computerized accounting system automatically updates the non-current asset register when additions to property, plant and equipment are made A machine costing $120,000, with a useful life of five years and an estimated residual value of $12,000 is acquired at the year end.
Which of the following statements is correct in relation to the recording of this asset in the non-current asset register?

A) There is no journal entry but the cost of $120,000 and the five year useful life are recorded
B) The journal entry to record the cost is Dr Asset $120,000 and Cr Bank $120,000 The five year useful life and estimated residual value of $12,000 are recorded
C) There is no journal entry but the cost of $120,000, the five year useful life and estimated residual value of $12 000 are recorded
D) The journal entry to record the cost is Dr Asset $120,000 and Cr Bank $120,000 The five year useful life is recorded

2. The valuation of inventory in a manufacturing company will consist of:

A) Direct material and direct labor only
B) Direct material, direct labor and direct expenses only
C) All direct costs plus a share of production overheads
D) All direct costs plus a share of production and non-production overheads

3. The suspense account of a company was opened with a credit balance of $360 when the trial balance failed to agree.
This could have arisen because

A) an electricity bill of $180 was duplicated.
B) an electricity bill of $840 was entered in the electricity account as $480.
C) an electricity bill of $360 was duplicated.
D) an electricity bill of $480 was entered in the electricity account as $840.

4. In a manufacturing company, prime costs is the total of

A) Purchases of raw materials - opening inventories of raw materials + closing inventories of raw materials
+ direct wages + direct expenses
B) Purchases of raw materials + direct wages + direct expenses + production overheads
C) Purchases of raw materials + opening inventories of raw materials - closing inventories of raw materials
+ direct wages + direct expenses + production overheads
D) Purchases of raw materials + opening inventories of raw materials - closing inventories of raw materials
+ direct wages + direct expenses

5. Refer to the Exhibit.

A company that is VAT-registered has the following transactions for the month of March.
All purchases were in respect of goods for resale and all items were subject to VAT at 17.5%.
Opening inventory was $16,200 and closing inventory was $18,400.
The movement on the VAT account for the period was:

A) $13,125 credit
B) $13,125 debit
C) $15,422 credit
D) $15,422 debit

Solutions: