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CIMA Fundamentals of Financial Accounting Sample Questions:

1. Which one of the following internal controls is designed to prevent errors and fraud?

A) Confirmation of payables balances with suppliers.
B) Bank reconciliations.
C) External audit.
D) Requiring cheques over a certain amount to be signed by two signatories.

2. Which one of the following best describes the purpose of an external audit of financial statements?

A) The auditor advises on the use of International Financial Reporting Standards.
B) The auditor expresses an opinion on corporate governance issues.
C) The auditor expresses an opinion on the truth and fairness of the financial statements.
D) The auditor checks the statements for evidence of fraud.

3. Internal controls are used to prevent errors occurring, as well as to detect errors which may have already occurred.
Which one of the following is an example of a 'prevent' control?

A) Matching purchase invoices with Goods Received Notes
B) Preparing a bank reconciliation
C) Reconciling control accounts with the ledger accounts
D) Preparing the trial balance

4. Goodwill is calculated as being:

A) The excess of the true value of a business over the net book value of its separable net assets
B) The excess of the purchase price of an acquired business over the fair value of its separable net assets
C) The excess of the purchase price of an acquired business over the net book value of its separable net assets
D) The increase in the value of non-current assets as a result of revaluation

5. 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) Codes in coding systems are not unique
C) Coding systems are not expandable
D) Codes are used in the nominal ledger but not in payroll

Solutions: