CIMA F1 actual dump : Financial Reporting

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CIMA F1 Exam Syllabus Topics:

CIMA Financial Reporting Sample Questions:

1. The following information relates to a single asset:
*Original cost of $186,000
*Estimated residual value of $6,000
*Expected useful life of 10 years
*Accumulated depreciation at 31 December 20X5 of $66,960
*Annual depreciation rate of 20% on a reducing balance basis
Calculate the amount of depreciation that should be charged to profit or loss for the year ended 31 December 20X6.
Give your answer to the nearest whole number.

2. Which TWO of the following would improve a company's short term cash flow position?

A) Postponing non essential capital expenditure
B) Increasing the working capital cycle by making payments to suppliers early
C) Paying a bonus to staff for exceptional performance
D) Taking advantage of bulk discounts offered on inventory purchases
E) Reducing levels of inventory by implementing a just in time system for purchasing

3. A conservative policy for financing working capital is one where short-term finance is used to fund:

A) Part of the fluctuating current assets and part of the permanent current assets.
B) All of the fluctuating current assets, but no part of the permanent current assets.
C) Part of the fluctuating current assets, but no part of the permanent current assets.
D) All of the fluctuating current assets and part of the permanent current assets.

4. In 20X4, DEF closed its business having made a trading loss of $160,000. In DEF's country of residence, trading losses may be carried back three years on a LIFO basis.
The profits for the last four years of trading were:

What are the taxable profits or losses for years 20X1 and 20X2?

A) 20X1 $150,000, 20X2 $nil
B) 20X1 $150,000, 20X2 $133,000
C) 20X1 $10,000, 20X2 $113,000
D) 20X1 $143,000, 20X2 $ nil

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

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

Solutions: