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Updated: May 31, 2026
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CIMA Fundamentals of Financial Accounting Sample Questions:
1. Refer to the Exhibit.
What is the wages expense for the income statement for month 1?
A) $6,236
B) $4,428
C) $6,966
D) $3,808
2. M Ltd owns property costing $80,000 ($50,000 for the land and $30,000 for the building).
The company's accounting policy is to depreciate buildings at the rate of 5% per annum on the straight-line basis.
After five years, what is the net book value of freehold land and building in the financial accounts of M Ltd?
A) $72,500
B) $78,500
C) $87,500
D) $60,000
3. Refer to the Exhibit.
You have been asked to prepare the sales ledger control account for the month of May, using the following information:
According to the accounts the opening receivables balance was £ 66,250
What is the closing receivables balance as at the end of May?
4. External auditors report their findings to:
A) Shareholders of the company
B) Internal auditors
C) Creditors
D) Directors
5. Which ONE of the following organizations issues International Accounting Standards (IFRS's)?
A) International Financial Reporting Interpretation Committee (IFRIC)
B) International Accounting Standards Committee Foundation (IASCF)
C) International Accounting Standards Board (IASB)
D) Standards Advisory Council (SAC)
Solutions:
| Question # 1 Answer: C | Question # 2 Answer: A | Question # 3 Answer: Only visible for members | Question # 4 Answer: A | Question # 5 Answer: C |
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