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CIMA Financial Reporting Sample Questions:

1. The accounting profit before tax of an entity was $243,200 for the year ended 31 July 20X4.
The accounting profit included disallowable income from government grants of $48,000 and disallowable expenditure of $25,600 on entertaining expenses.
The entity also paid a $40,000 dividend to shareholders. The tax rates for the country were as follows:

Calculate the tax the entity is due to pay for the year ending 31 July 20X4.

A) $47,840
B) $39,174
C) $57,546
D) $44,160

2. Which THREE of the following are costs that a business might incur as a result of holding insufficient inventory of raw materials?

A) Purchasing inventory at a higher price
B) Lost production
C) Increased risk of obsolescence
D) Loss of sales
E) Additional storage costs

3. Which of the following is the main purpose of corporate governance regulation?

A) To ensure that shareholder wealth is maximized.
B) To ensure that financial reports are produced on a regular basis and in line with relevant regulations.
C) To protect the interests of shareholders in a quoted entity.
D) To guarantee that corporate scandals do not happen in the future.

4. Which THREE of the following are conditions that must be met to allow an asset to be categorised as held for sale?

A) The sale of the asset is likely to generate a significant profit
B) The asset is available for immediate sale
C) Management is committed to a plan to sell
D) The asset is being actively marketed at a reasonable price
E) A buyer has already expressed interest

5. Identify from the list below which items can be recognised as assets within the financial statements of an entity in accordance with IAS 38 Intangible Assets. Place either yes or no as appropriate against each item.

Solutions: