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CIMA Fundamentals of Financial Accounting Sample Questions:

1. A company has a debt/equity ratio of 50%. If the company's total equity is $750,000, what is the gearing ratio for the company?

A) 200%
B) Impossible to tell from information provided.
C) 33.33%
D) 50%

2. The sales ledger control account shows a balance of £236,725, whilst the individual customer balances total
£231,472.
One possible explanation for the difference between the two may bE.

A) The sales daybook has been undercast by £5,253
B) The sales day book has been overcast by £5,253
C) An invoice for £5,253 has been recorded in the sales ledger but not in the sales day book
D) A payment for £5,253 has been recorded in the cashbook but not in the sales ledger

3. The phrase 'net book value', when applied to the statement of financial position figure for non-current assets, indicates that the figure represents:

A) The current market value of the assets
B) The current market value of the assets, less accumulated depreciation
C) The replacement cost of the assets
D) The original cost or valuation of the assets, less accumulated depreciation

4. A company started the year with an allowance for receivables of $2,500.
During the year, an $800 bad debt was written off and a debt of $350 that had been written off as bad in the previous year was received in full. At the year end the allowance for receivables was $2,300.
The charge in the income statement for the year in respect of bad debts is $

5. Which of the following statements is NOT correct?

A) A receipts and payments account is the equivalent of an income statement.
B) A receipts and payments account is the equivalent of a cash book summary.
C) A receipts and payments account does not include depreciation of non-current assets.
D) An income and expenditure account is the equivalent of an income statement.

Solutions: