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CIMA F1 Exam Syllabus Topics:

CIMA Financial Reporting Sample Questions:

1. Which of the following is NOT a feature of a multi-stage sales tax?

A) Tax is applied at the retail level only and not at production level.
B) Credit may not be allowed for taxes paid on sales within the chain from manufacturer through to retailer.
C) Tax is charged each time a product is sold in the chain from manufacturer through to retailer.
D) The entire tax burden is usually passed to the final consumer.

2. Which THREE of the following matters should an entity consider when determining the credit terms granted to a customer?

A) Selling price of the goods being sold to the customer
B) Number of suppliers
C) Typical credit terms operating within the industry
D) Risk of non-payment
E) Bargaining power of the customer
F) Discount offered by suppliers for early payment

3. In accordance with IAS 1 Presentation of Financial Statements, which of the following will be shown in the statement of changes in equity?

A) Proceeds from share issue, dividends received and profit for the period.
B) Proceeds from share issue, other income and profit for the period.
C) Other income, dividends paid and revaluation surplus.
D) Proceeds from share issue, dividends paid and revaluation surplus.

4. An entity purchased an asset for $375,000 on 1 November 20X0 incurring legal fees of $33,000.
Improvements were made to the asset for $65,000 on 1 December 20X2 which qualified as capital expenditure under the local tax rules. The entity also incurred repair costs on the asset on 1 February 20X3 amounting to
$10,000.
The asset was sold for $680,000 on 1 December 20X5 incurring allowable costs on disposal of $15,000.
Indexation on the purchase cost and the improvement are allowable.
The index increased by 20% between November 20X0 and December 20X5,15% between December 20X2 and December 20X5 and 10% between February 20X3 and December 20X5 Calculate the chargeable gain on the disposal of the asset on 1 December 20X5.

A) $89,650
B) $90,650
C) $107,250
D) $100,650

5. Which THREE of the following are part of the International Accounting Standards Committee (IASC) Foundation structure?

A) Standards Advisory Council
B) International Organisation of Securities Commission
C) International Financial Reporting Evaluations Committee
D) International Accounting Standards Board
E) International Financial Reporting Interpretations Committee
F) Standards Application Council

Solutions: