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CIMA F1 Exam Syllabus Topics:
| Section | Objectives |
|---|---|
| Financial Reporting Fundamentals | - Financial Statements Preparation
|
| Accounting Standards Application | - Basic application of IFRS standards
|
| Financial Statement Analysis | - Performance analysis
|
CIMA Financial Reporting Sample Questions:
The following information is extracted from OO's statement of financial position at 31 March:
Included in other payables is interest payable of $80,000 at 31 March 20X2 and $73,000 at 31 March 20X1.
The following information if included within OO's statement of profit or loss for the year ended 31 March
20X2:
Included within finance cost is $124,000 which relates to interest paid on a finance lease. 00 includes finance lease interest within financing activities on its statement of cash flows.________________ Within OO's statement of cash flow for the year ended 31 March 20X2 which figures should be included to reflect the changes in working capital within the net cash flow from operating activities?
- A. Option B
- B. Option D
- C. Option A
- D. Option C
Correct Answer: D 🗳️
Which THREE of the following are included in the International Accounting Standards Board's "The Conceptual Framework for Financial Reporting"?
- A. Definition of the headings to use in financial statements
- B. Qualitative characteristics of financial statements
- C. The formats of financial statements
- D. The elements of financial statements
- E. The objective of financial statements
- F. Specification of the financial statements that must be presented
Correct Answer: B,D,E 🗳️
DEF is considering introducing a Pay-As-You-Earn (PAYE) system but unsure of the advantages of using it.
Which of the following statements are advantages from the employees perspective of an entity using a PAYE system for collecting taxes from employees.
Select ALL that apply.
- A. The employee will calculate their own tax payment.
- B. The employee will be able to deal with tax authority directly to make payments.
- C. The employee does not have to budget for their tax payments because the tax is deducted at source.
- D. The employee does not have to complete a self assessment tax return.
- E. The employee will avoid being charged penalties for paying late.
Correct Answer: C,D,E 🗳️
If a parent entity is to be exempt from preparing consolidated financial statements it needs to satisfy certain conditions according to IFRS 10 Consolidated Financial Statements.
Which TWO of the following are conditions that need to be satisfied to be exempt?
- A. The parent entity has no more than 10 subsidiaries or associated entities.
- B. The parent entity is itself a wholly owned subsidiary of another entity.
- C. The ultimate parent of the parent entity publishes consolidated financial statements which are publicly available.
- D. The parent entity has subsidiaries, one or more of which publishes consolidated financial statements.
- E. The parent 's investment in its subsidiaries are all below 100%.
Correct Answer: B,C 🗳️
HI commenced business on 1 April 20X3. Sales in April 20X3 were $30,000. This is forecast to increase by 2% per month.
Credit sales accounted for 50% of sales. Credit sales customers are allowed one month to pay; 75% of April credit customers paid on time. A further 20% are expected to pay after more than one month, but before two months. The remaining 5% are not expected to pay. All these percentages are expected to continue in the near future.
Calculate the total amount of cash HI should forecast to be received in June 20X3.
Give your answer to the nearest whole $.
Correct Answer:
$30081
