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CIMA Fundamentals of Financial Accounting Sample Questions:

1. Which ONE of the following statements is true?

A) It is the responsibility of the shareholders to detect fraud
B) It is the responsibility of the external auditors to detect fraud
C) It is the responsibility of the management to detect fraud
D) It is the responsibility of the internal auditors to detect fraud

2. Refer to the exhibit.

The trial balance of Monchu Partnership, as at 30 June 2006, has a suspense account. Subsequent investigations revealed that:
(1) A payment of £352 to Mr. Tan was posted as £325.
(2) A remittance of £450 received from Arumugam was credited to Armits accounts.
(3) Salaries of £12000 have not been posted from the cash book.
Monchu suggested the following adjustments:
The appropriate journal entries are:

A) (b), (e) and (f) only
B) (a), (c) and (e) only
C) (b) and (f) only
D) (b), (d) and (f) only

3. The concept of stewardship refers to which ONE of the following?

A) An accountant's responsibility to properly advise management on financial information
B) An accountant's responsibility to remain optimistic in the presenting financial information
C) An accountant's responsibility to make sure all financial information is correct
D) An accountant's responsibility to properly look after and present financial information

4. Refer to the Exhibit.

An extract of information from K's book of accounts revealed that:
Cash received during the year is

5. Refer to the Exhibit.

A sole trader, who only has cash sales, banks all cash receipts above the agreed petty cash float of $400.
During week 2 he has the following transactions:
What is the amount banked at the end of week 2?

A) $25
B) $225
C) $425
D) $625

Solutions: