Exam Name: Financial Reporting
Certification Provider: CIMA
Corresponding Certification: CIMA Certification
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CIMA F1 Exam Syllabus Topics:
| Section | Objectives |
|---|---|
| Topic 1: Accounting Standards Application | - Basic application of IFRS standards
|
| Topic 2: Financial Statement Analysis | - Performance analysis
|
| Topic 3: Financial Reporting Fundamentals | - Regulatory Framework
|
CIMA Financial Reporting Sample Questions:
Which of the following is a feature of value added tax (VAT)?
- A. Entities that make only standard-rated or zero-rated supplies have their right to recover input tax restricted.
- B. The value of all supplies must be taken into account when determining whether the registration threshold has been exceeded.
- C. Entities cannot register for VAT if the value of their taxable supplies is below the registration threshold.
- D. Only registered entities can charge VAT on sales or recover VAT paid on purchases.
Correct Answer: D 🗳️
T T T is an online retailer. It has 1,000 units of Product X in inventory at the year end. The following information relates to Product X:
What is the amount that should be included in the cost of TTT's inventory of Product X?
- A. $22,150
- B. $20,450
- C. $20,000
- D. $25,350
Correct Answer: B 🗳️
XYZ is a manufacturer. Which of these should be classified as other comprehensive income in XYZs statement of profit or loss and other comprehensive income for the year ended 31 December 20X4?
- A. Revaluation surplus on properly
- B. Interest received on savings
- C. Dividend income from investments
- D. Gain on disposal of machinery
Correct Answer: A 🗳️
Statements of financial position as at 31 December 20X8 for JK, LM and PQ are as follows:
[1] JK purchased 80% of LM's $1 equity shares on 1 January 20X8 for $260,000 when the retained earnings of JK were $110,000. At that date the non-controlling interest had a fair value of $63,000.
[2] JK purchased 25% of PQ's $1 equity shares on 1 January 20X8 for $90,000 when the retained earnings of PQ were $96,000.
[3] During the year JK sold goods to LM for $32,000 at a mark up of 33.33% on cost. Half of the goods were still in LM's inventory at 31 December 20X8.
[4] LM transferred $32,000 to JK on 30 December 20X8 in settlement of the inter-group trade. JK did not record the cash in its financial records until 2 January 20X9.
Calculate the value of inventory that would be included in JK's consolidated statement of financial position at 31 December 20X8.
Give your answer to the nearest $.
Correct Answer:
$224000
EFG prepares financial statements to 31 December each year. EFG has the following receivable days based on the year end receivable balances:
Which of the following would be a reason for this decrease in receivable days?
- A. EFG employed an inexperienced credit controller in November 20X2.
- B. EFG transferred collection of all receivables to a factoring agency during 20X2.
- C. EFG's largest customer negotiated an increase in credit terms during 20X2.
- D. EFG's revenue for 20X2 increased as a result of competitive pricing.
Correct Answer: B 🗳️
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