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CIMA Financial Reporting Sample Questions:

1. AA manufactures computers. These are sold to BB at $100 a computer plus a 5% sales tax. BB subsequently sells the computers to CC for $200 a computer plus a 5% sales tax. C sells the computers to customers at $300 a computer plus a 5% sales tax.
The total tax received by the tax authority is $30.
Which type of tax is described above?

A) Retail tax
B) Multi-stage cumulative sales tax
C) Value added tax
D) Single-stage sales tax

2. Below are extracts from LLL's financial statements for the year ended 31 December 20X2.


Depreciation of $25,000 was charged on properly, plant and equipment in the year and there were no disposals What is the cash generated from operations for inclusion in LLL's statement of cash flows for the year ended
31 December 20X2?

A) $415,000
B) $390,000
C) $355 000
D) $435,000

3. LM is preparing its cash forecast for the next three months.
Which of the following items should be left out of its calculations?

A) Expected loss on the disposal of a piece of land.
B) Tax payment due, that relates to last year's profits.
C) Receipt of a new bank loan raised for the purpose of purchasing new machinery.
D) Rental payment on a leased vehicle.

4. On 31 July 20X8, CDE's directors decided to sell an asset with a carrying amount of $26,000. On that date it ceased to be used in readiness for its sale.
There is an active second-hand market for this type of asset and it has been advertised at its market value of $24,000 When a seller is found, the asset will need to be dismantled at a cost of $1,000 What is the amount to be recognised as an asset held for sale on 31 July 20X8?
Give your answer to the nearest $.

5. Which of the following would NOT be a risk or impact of overtrading?

A) Expanding too quickly
B) Increased borrowings
C) Shortage of working capital
D) Increase in interest payments

Solutions: