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CIMA Financial Reporting Sample Questions:

1. Select THREE actions that should be taken by a business offering credit to its customers to ensure that amounts owing are collected as quickly as possible.

A) Chase up slow payers with reminder letters.
B) Take longer to settle trade payables than collect trade receivables.
C) Issue invoices quickly.
D) Extend the credit terms available to customers.
E) Monitor outstanding trade receivables.
F) Monitor outstanding trade payables.

2. Country Q has the following rules in respect of capital tax on the disposal of assets:
*Capital gains are subject to tax at 25%.
*Capital losses can only be carried forward and offset against future capital gains.
The following data relates to ABC:

How much capital tax will be payable on the capital gain recorded in 20X3?
Give your answer to the nearest $.

3. Which THREE of the following are potential implications to a manufacturing business of holding insufficient inventory of raw materials?

A) Additional storage costs
B) Purchasing inventory at a higher price
C) Increased risk of obsolescence
D) Wasted production
E) Lost sales

4. Which of the following is NOT an appropriate description of the meaning of the term incidence of tax?

A) It can be formal or actual.
B) It only relates to the person or entity that actually pays the tax authorities.
C) It relates to the person or entity that ultimately bears the cost of the tax.
D) It refers to the distribution of the tax burden.

5. Statements of financial position for YZ, BC and DE at 31 March 20X2 include the following balances:

YZ purchased 90% of BC's equity shares for $508,000 on 1 January 20X2. On 1 January 20X2 BC's retained earnings were $183,000. YZ uses the proportion of net assets method to value non-controlling interest at acquisition.
YZ purchased 30% of DE's equity shares on 1 April 20X1 for $112,000. DE's retained earnings at 1 April
20X1 were $88,000.
On 1 February 20X2 YZ sold goods to BC for $28,000 at a mark up of 25% on cost. All the goods were still in BC's inventory at 31 March 20X2.
Calculate the value of the investment in associate to be recognised in the consolidated statement of financial position at 31 March 20X2.
Give your answer to nearest whole $.

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