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CIMA Fundamentals of Financial Accounting Sample Questions:

1. ABC produces accounts to the year ended 31 December annually Extracts from the most recent financial statements are.

Which of the following ratios is a liquidity ratio?

A) Operating profit/Capital employed x 100%
B) Revenue/Capital employed
C) Current assets/Current liabilities
D) Debt/Equity x 100%

2. A business may have thousands of transactions in any one accounting year. To trace the details of one of those transactions could be very difficult Which of the following would be a way to make this easier?

A) Efficient filing
B) Audit trail
C) Effective coding
D) Complete record keeping

3. Refer to the Exhibit.

John, an employee of Kelt Ltd, earns gross wages for a week of £425.76.
Income tax is deducted at a rate of 25% on all earnings in excess of £85.00 per week and he is also liable to pay National Insurance contributions of 9% of his total earnings. Employers national insurance contributions are at a rate of 10.5%.
What are the correct ledger entries in the accounts of Kelt Ltd?
The answer is:

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

4. A business has expanded rapidly during the current year. As a result the accounting records have been building up and the management accountant is having problems producing reports for each department head.
Which of the following would be the best solution if introduced?

A) Accounting codes
B) Extra working hours
C) Department head produce their own reports
D) Prepare fewer reports

5. Refer to the Exhibit.

The correct ledger entry for payment of net wages to employees is:
The answer is:

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

Solutions: