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CIMA Fundamentals of Financial Accounting Sample Questions:

1. Internal controls can be split between detect controls and prevent controls.
Which THREE of the following are prevent controls?

A) Recording all transactions
B) Physical inventories
C) Signing goods received notes
D) Bank reconciliations
E) Checking invoices to goods received notes
F) Checking delivery notes to invoices

2. The system of double entry book keeping relies upon accuracy of entries Which of the following combinations represent credit balances?

A) Accruals, payables, drawings & discount allowed
B) Property, plant & equipment, accruals, bank overdraft & discount received
C) Share premium, prepayments, payables & bad debts
D) Payables, accruals, share capital & loan stock(debentures)

3. AB sold a machine for $15,000 The machine had originally cost $160,000 and al the dale of disposal had a carrying value of $26,000.
The journal entry lo record this disposal is:
A)

B)

C)

D)

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

4. Which one of the following is an error of principle?

A) A gas bill credited to the gas account and debited to the bank account
B) The payment of wages debited and credited to the correct accounts, but using the wrong amount
C) The purchase of a non-current asset credited to the asset at cost account and debited to the payable's account
D) The purchase of a non-current asset debited to the purchases account and credited to the payable's account

5. An increase in work-in-progress will:

A) Increase the prime cost
B) Decrease the prime cost
C) Increase the cost of goods sold
D) Decrease the factory cost of goods completed

Solutions: