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CIMA Fundamentals of Financial Accounting Sample Questions:

1. The prime cost of goods manufactured is the total of:

A) All factory costs of goods completed
B) Direct materials, labor and overheads
C) All materials and labor
D) All factory costs before adjusting for work in progress

2. An error of commission occurs where.

A) The debit and credit entries of a transaction have been reversed
B) One side of a transaction has been recorded in the wrong account, and that account is of the same class to the correct account
C) A transaction has been recorded using the wrong amount
D) A transaction has not been recorded

3. The accumulated fund is equal to:

A) Retained profits in a limited company
B) The bank balances of an organization
C) The excess of receipts over payments in a not-for-profit organization
D) The book value of net assets in a not-for-profit organization

4. In the year ended 31 December 20X1, XYZ receives an email confirming that a major customer has gone into liquidation and will be unable to pay its suppliers.
Which of the following is the impact of adjusting for this event?

A) Receivables decrease and allowance increases
B) Profits increase and allowance increases.
C) Receivables decrease and profits decrease
D) Receivables unchanged and profits decrease

5. Cost of goods sold for a manufacturing company is the total of

A) prime costs + production overheads - opening work in progress + closing work in progress - opening inventories of finished goods + closing inventories of finished goods
B) prime costs + production overheads + opening work in progress - closing work in progress + opening inventories of finished goods - closing inventories of finished goods
C) prime costs + production overheads + opening inventories of raw materials - closing inventories of raw materials + opening work in progress - closing work in progress
D) prime costs + production overheads + opening inventories of raw materials - closing inventories of raw materials + opening work in progress - closing work in progress + opening inventories of finished goods
- closing inventories of finished goods

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