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CIMA F1 Exam Syllabus Topics:

CIMA Financial Reporting Sample Questions:

1. Select THREE actions that should be taken by a business offering credit to its customers to ensure that amounts owing are collected as quickly as possible.

A) Issue invoices quickly.
B) Monitor outstanding trade payables.
C) Monitor outstanding trade receivables.
D) Chase up slow payers with reminder letters.
E) Take longer to settle trade payables than collect trade receivables.
F) Extend the credit terms available to customers.

2. UK purchased an asset, with a useful economic life of 10 years, on 1 January 20X5 for $40,000. The asset was revalued on 31 December 20X6 to 544,000 and the directors believed its total useful economic life remained unchanged On 31 December 20X7 UK sells the asset for $50,000 How much will be recorded as a profit on disposal of the asset in UK's statement of profit or loss for the year ended 31 December 20X7?
Give your answer to the nearest $.

3. Entity T operates within several countries, but its country of residence is Country F. In 20X5, Entity T made $8.4 million in Country M. Country M has a flat rate corporation tax of 5.9%.
Country F and Country M operate a double taxation treaty which uses a foreign tax credit system. In Country F, there is a tax of 10% tax on all foreign income.
Taking into account the credit, what is the total tax liability that Entity T owes on its Country M income, in Country F?

A) $344,400
B) $840,000
C) $495,600
D) $450,000

4. Statements of financial position for YZ, BC and DE at 31 March 20X2 include the following balances:

YZ purchased 90% of BC's equity shares for $508,000 on 1 January 20X2. On 1 January 20X2 BC's retained earnings were $183,000. YZ uses the proportion of net assets method to value non-controlling interest at acquisition.
YZ purchased 30% of DE's equity shares on 1 April 20X1 for $112,000. DE's retained earnings at 1 April 20X1 were $88,000.
On 1 February 20X2 YZ sold goods to BC for $28,000 at a mark up of 25% on cost. All the goods were still in BC's inventory at 31 March 20X2.
Calculate the goodwill arising on the acquisition of BC.
Give your answer to the nearest whole $.

5. Which THREE of the following are costs that a business might incur as a result of holding insufficient inventory of raw materials?

A) Increased risk of obsolescence
B) Lost production
C) Additional storage costs
D) Purchasing inventory at a higher price
E) Loss of sales

Solutions: