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CIMA Fundamentals of Financial Accounting Sample Questions:

1. In times of rising prices, the historical cost convention results in:

A) Assets being overstated and profits being understated
B) Assets and profits being understated
C) Assets being understated and profits being overstated
D) Assets and profits being overstated

2. Which THREE of the following are intrinsic elements of intangible assets?

A) Has future economic benefits
B) Is having its cost depreciated
C) Has been in the entity's possession for at least one year
D) Without physical substance
E) A resource controlled by an entity

3. An accounting system should provide an audit trail for all its transactions Which of the following describes an audit trail?

A) A review of the audit process completed
B) Provision of a complete history of any given financial transaction
C) The planned audit process
D) A timetable of deadlines of the audit

4. Refer to the exhibit.

ABC has the equity balances at the end of year 1.
During year 2 ABC issues 100,000 new shares at a price of $1.10
What is the balance on share premium at the end of year 2?

A) $190,000
B) $80,000
C) $140,000
D) $90,000

5. Which one of the following is not an example of an intangible asset?

A) Research and Development costs
B) Trademarks
C) Patents
D) Royalties

Solutions: