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CIMA Fundamentals of Financial Accounting Sample Questions:

1. The profit earned by Subramanian in 2006 was £ 50,000. He injected new capital of £12,000 during the year and withdrew goods for his private use that cost £4,000.
If net assets at the beginning of 2006 were £10,000, what were the closing net assets?

2. A company had disposed of a non-current asset for $4,000 during the financial year. The asset had an original cost of $24,000 and a loss on disposal of $2,000 was recorded in the accounts.
The accumulated depreciation for the non-current asset was $

3. Refer to the Exhibit.

Your organization bought a machine for £50,000 at the beginning of year 1, which had an expected useful life of four years and an expected residual value of £10,000; the machine was depreciated on the straight-line basis.
At the beginning of year 4, the machine was sold for £13,000
The total amount of depreciation charged to the income statement over the life of the machine, and the amount of profit or loss on disposal was:
The answer is:

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

4. CDE, an entity registered for sales tax, purchases a piece of equipment for cash on 31 December 20X6 for
$30,000 including sales tax. The sales tax rate is 20%. What is the journal entry required to record this transaction in the nominal ledger?
Place the labels in the corresponding position in the table below:

5. Refer to the exhibit.

A company has the following current assets and liabilities at its most recent year end:
When measured against standard acceptable levels for liquidity, the company can be said to have:

A) A high current ratio and a low acid test ratio
B) Ideal current and acid test ratios
C) An ideal acid test ratio, but a high current ratio
D) An ideal current ratio, but a low acid test ratio

Solutions: