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CIMA Fundamentals of Financial Accounting Sample Questions:

1. Refer to the Exhibit.

A company is preparing its accounts to 30 April 2006. The latest telephone bill received by the company was dated 31 March and included call charges for the quarter 1 December to 28 February. The amount of the bill for call charges (excluding VAT) was $960. Most of the company's telephone bills are for similar amounts.
Which of the following journal entries should be made to the company's accounts at 30 April 2006?
The journal entries which should be made to the company's accounts at 30 April 2006 is

A) D
B) C
C) B
D) A

2. Refer to the Exhibit.

A company that is VAT-registered has the following transaction 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 gross profit for the period was

A) $77,200
B) $90,325
C) $85,925
D) $72,800

3. Financial controls are needed in order to:

A) Ensure that procedures are in place to minimize the risk of error and fraud
B) Ensure that the management accounts are produced regularly
C) Reduce the cost of the external audit
D) Ensure that the book-keeping system includes no errors

4. Which of the following statements is NOT correct?

A) A receipts and payments account is the equivalent of a cash book summary.
B) An income and expenditure account is the equivalent of an income statement.
C) A receipts and payments account does not include depreciation of non-current assets.
D) A receipts and payments account is the equivalent of an income statement.

5. Refer to the Exhibit.

The correct ledger entry for payment of net wages to employees is:
The answer is: