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CIMA Fundamentals of Financial Accounting Sample Questions:

1. A trial balance should be extracted from the ledger accounts prior to preparing the final accounts because:

A) It proves that the entries made in the ledger accounts are all correct
B) It confirms the arithmetical accuracy of the entries made in the ledger accounts
C) It shows where errors have been made
D) It provides a summary of assets and liabilities

2. Which one of the following would not be considered a purpose of segregation of duty?

A) Ensuring staff get experience of a variety of different tasks.
B) Ensuring no one person should have complete control over any section of the bookkeeping system.
C) Preventing fraudulent manipulation of the bookkeeping system.
D) Avoiding opportunities for diverting money from the company.

3. Refer to the exhibit.

The following information is available in respect of two companies that operate in the same market sector:
Which one of the following statements most accurately describes the companies' relative position?

A) Company B has the shortest working capital cycle and the best control on both inventories and payables.
B) Company A has the shortest working capital cycle and the best control on inventories.
C) Company A has the shortest working capital cycle and the best control on both inventories and payables.
D) Company B has the shortest working capital cycle and the best control on payables and receivables.

4. Which TWO of the following statements are correct?

A) Ordinary shares carry compulsory dividends
B) Preference shares usually carry a fixed dividend
C) Preference shares are the lowest priority when winding up
D) Preference shares carry voting rights
E) Ordinary shares carry voting rights

5. Refer to the exhibit.

Ronald has the following assets and liabilities at 31 December:
The capital balance at 31 December was

A) $37,300
B) $32,100
C) $26,900
D) $15,700

Solutions: