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CIMA Fundamentals of Financial Accounting Sample Questions:

1. The trial balance shows the debit total as $200 less than the credit total.
This could be due to:

A) Entering $100 received from a customer on the debit side of the trade receivable's account
B) Under casting the sales daybook by $200
C) Under casting the purchases daybook by $200
D) Entering $100 received from a customer on the credit side of the trade receivable's account

2. A business needs to reconcile its cash book with the current bank statement on a regular basis Which THREE of the following items could require an adjusting entry in the cash book?

A) Standing order payment entered in the bank statement
B) An error by the bank
C) Cheques presented for payment after the date of the bank statement
D) Deposits credited after the date of the bank statement
E) A dishonored cheque from a customer
F) Bank charges

3. Which of the following statements is NOT correct?

A) A receipts and payments account is the equivalent of an income statement.
B) A receipts and payments account is the equivalent of a cash book summary.
C) An income and expenditure account is the equivalent of an income statement.
D) A receipts and payments account does not include depreciation of non-current assets.

4. In relation to accounting coding systems in the computerized records of an entity, which of the following is true?

A) Codes are used to cross-reference transactions
B) Coding systems are not expandable
C) Codes in coding systems are not unique
D) Codes are used in the nominal ledger but not in payroll

5. A company started the year with an allowance for receivables of $2,500.
During the year, an $800 bad debt was written off and a debt of $350 that had been written off as bad in the previous year was received in full. At the year end the allowance for receivables was $2,300.
The charge in the income statement for the year in respect of bad debts is $

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