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CIMA Fundamentals of Financial Accounting Sample Questions:

1. As well as independence other essential elements of internal audit can be identified.
Which THREE of the following would be classed as essential elements of internal audit?

A) Evidence
B) Relationships
C) Efficient
D) Cost efficient
E) Timely
F) Due care

2. The valuation of inventory in a manufacturing company will consist of:

A) All direct costs plus a share of production overheads
B) All direct costs plus a share of production and non-production overheads
C) Direct material and direct labor only
D) Direct material, direct labor and direct expenses only

3. AB sold a machine for $15,000 The machine had originally cost $160,000 and al the dale of disposal had a carrying value of $26,000.
The journal entry lo record this disposal is:
A)

B)

C)

D)

A) Option D
B) Option B
C) Option A
D) Option C

4. Refer to the Exhibit.

Double entry forms the basis of financial accounting records.
Which of the following combinations is correct?

A) A
B) D
C) B
D) C

5. An accounting system should provide an audit trail for all its transactions Which of the following describes an audit trail?

A) Provision of a complete history of any given financial transaction
B) A timetable of deadlines of the audit
C) The planned audit process
D) A review of the audit process completed

Solutions: