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CIMA F1 Exam Syllabus Topics:

CIMA Financial Reporting Sample Questions:

1. QR purchased a property for its investment potential on 1 January 20X3 for $2.5 million.
The total property cost is split as follows: land $1 million and buildings $1.5 million. The buildings were expected to have a remaining useful life of 40 years.
The local property index at 31 December 20X3 indicates that the fair value of the property has risen by 10%.
What is the balance that QR will include in its statement of financial position at 31 December 20X3 for this property, assuming that it uses the IAS 40 Investment Properties fair value model?
Give your answer in $million to two decimal places.

2. CDE has been offering its customers a 50-day credit period, but now wants to improve its cash flow.
CDE is proposing to offer a 2% discount for payment in 20 days. "
Assume a 365-day year and an invoice value of $100
Which of the following is the effective annual interest rate CDE will incur for this action?

A) 44.6%
B) 15.9%
C) 49.8%
D) 27.9%

3. Whilst undertaking an external audit, the auditor has identified that there is insufficient evidence to support the financial statements.
As a result the auditors consider these financial statements to be wholly unreliable for decision making purposes.
This will result in a modified audit report with the opinion being .

4. Which THREE of the following are principles identified by the Code of Ethics?

A) Confidentiality
B) Neutral
C) Understandability
D) Professional competence and due care
E) Professional competence and expertise
F) Professional behavior

5. The following data has been extracted from GH's accounting records:

What is GH's average inventory days for the year ended 31 March 20X3?

A) 28 days
B) 39 days
C) 43 days
D) 25 days

Solutions: