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CIMA Fundamentals of Financial Accounting Sample Questions:

1. Which one of the following is an error of commission?

A) A credit sale debited to the bank account and credited to the sales account
B) An electricity bill debited and credited to the correct accounts but duplicated
C) The purchase of plant and machinery debited to the fixtures and fittings account and credited to the suppliers account
D) An invoice for £592 debited and credited to the correct accounts, but for £529

2. Which of the following would result in an increase in the cash balance for the period?
(a) A reduction in inventory
(b) A reduction in receivables
(c) A reduction in payables
(d) A gain on disposal of non-current assets

A) (c) and (d) only
B) (a) and (b) only
C) (a), (b) and (c) only
D) (b) and (c) only

3. Which one of the following is an example of where the accrual or matching convention should be applied?

A) A company's machinery which is very specialized and would only have a small resale value if the company goes into liquidation.
B) Gas consumed last quarter and paid for this quarter.
C) A customer who is in financial difficulty and owes the company $8,000.
D) Non-current assets originally costing $40,000, which if purchased today would cost $45,000.

4. The following is an extract of the trial balance of XYZ as at 31 December 20X7

What is the total value of assets to be included in the statement of financial position? Give your answer to the nearest $

5. Refer to the Exhibit.

The following information is available for a company for the period:
The value of sales invoices for the period was:

A) $453,198
B) $399,500
C) $443,346
D) $472,474

Solutions: