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CIMA F1 Exam Syllabus Topics:

CIMA Financial Reporting Sample Questions:

1. The following data has been extracted from GH's accounting records:

What is GH's average inventory days for the year ended 31 March 20X3?

A) 39 days
B) 25 days
C) 28 days
D) 43 days

2. Which of the following is NOT a type of supply for value added tax (VAT)?

A) Zero-rated
B) Fixed
C) Standard-rated
D) Exempt

3. The statement of profit or loss for PQ, ST and AB for the year ended 31 December 20X0 are shown below:

1. PQ acquired 80% of its subsidiary, ST, on 1 January 20X0 and 40% of its associate, AB, on 1 September
20X0.
2. Since acquistion PQ has sold goods to ST and AB for $20,000 and $30,000 respectively. At the year end both ST and AB have 50% of these goods remaining in inventory. PQ uses a mark-up of 20% on all of its sales.
3. Since acquisition the goodwill in respect of ST has been impaired by $8,000 and the investment in AB has been impaired by $2,000.
4. PQ uses the fair value method for non-controlling interest at acquisition.
What is the value of the unrealized profit in inventory adjustment required to inventory in PQ's consolidated statement of financial position at 31 December 20X0?

A) $1,667
B) $3,333
C) $2,000
D) $4,000

4. Which of the following is a type of short-term finance?

A) Interest bearing bank deposit
B) Trade payables
C) Trade receivables
D) Loan repayable in five years

5. Which of the following correctly identifies the order of the steps involved in the development of an International Financial Reporting Standard prior to it being issued?

A) Issue an exposure draft, then set up an advisory committee and then issue a discussion document.
B) Issue a discussion document, then issue an exposure draft and then set up an advisory committee.
C) Set up an advisory committee, then issue a discussion document and then issue an exposure draft.
D) Set up an advisory committee then issue an exposure draft and then issue a discussion document.

Solutions: