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CIMA Financial Reporting Sample Questions:

1. Which THREE of the following are principles identified by the Code of Ethics?

A) Professional behavior
B) Professional competence and expertise
C) Confidentiality
D) Neutral
E) Understandability
F) Professional competence and due care

2. BBB has been experiencing liquidity problems and currently has an overdraft with the bank.
Which THREE of the following would be appropriate measures to help address this problem?

A) Reduce the selling price of goods to reduce the holding of stock.
B) Invest in a short term deposit with the bank.
C) Pay a dividend to shareholders.
D) Offer early settlement discounts to encourage debtors to pay more quickly.
E) Shorten the time taken to pay creditors.
F) Sell some surplus fixed assets.

3. UV's financial statements for the year ended 31 March 20X8 were approved for publication on 30 June 20X8.
In accordance with IAS 10 Events After the Reporting Period, which of the following material events would have been classified as a non-adjusting event in these financial statements?

A) On 10 April 20X8 UV received a communication stating that one of its customers had ceased trading and gone into liquidation. The balance outstanding at 31 March 20X8 was unlikely to be paid.
B) On 28 April 20X8 a fire destroyed half of UV's main production facility. Output was severely reduced for six months.
C) On 1 June 20X8 UV's auditors discovered that an error in valuation had caused the closing inventory to be overvalued by $150,000.
D) On 1 June 20X8 UV was awarded damages of $70,000 in respect of a legal claim that it had made against the local government authority in October 20X7.

4. Which THREE of the following would be included in a cash budget?

A) Salaries paid to staff
B) Dividends received from associate
C) Interest payments
D) Profit on disposal of motor vehicle
E) Depreciation on machinery
F) Impairment of goodwill

5. EFG prepares financial statements to 31 December each year. EFG has the following receivable days based on the year end receivable balances:

Which of the following would be a reason for this decrease in receivable days?

A) EFG's largest customer negotiated an increase in credit terms during 20X2.
B) EFG transferred collection of all receivables to a factoring agency during 20X2.
C) EFG employed an inexperienced credit controller in November 20X2.
D) EFG's revenue for 20X2 increased as a result of competitive pricing.

Solutions: