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CIMA F1 Exam Syllabus Topics:

CIMA Financial Reporting Sample Questions:

1. 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 inventory that will be included in YZ's consolidated statement of financial position at 31 March 20X2.
Give your answer to the nearest whole $.

2. CDE has been offering its customers a 50-day credit period, but now wants to improve its cash flow.
CDE is proposing to offer a 2% discount for payment in 20 days. "
Assume a 365-day year and an invoice value of $100
Which of the following is the effective annual interest rate CDE will incur for this action?

A) 44.6%
B) 49.8%
C) 15.9%
D) 27.9%

3. Which of the following is a type of short-term finance?

A) Trade payables
B) Loan repayable in five years
C) Trade receivables
D) Interest bearing bank deposit

4. In Country X, trading losses in any year can be carried back and set off against trading profits in the previous year, with any unrelieved losses carried forward to set against the first available trade profits in future years.
GH had the following taxable profits and losses in years 20X1 to 20X4:

What are the taxable profits for 20X4, assuming the most efficient use of the loss is made?

A) $100,000
B) $95,000
C) $65,000
D) $70,000

5. Which of the following would be capitalized as an intangible asset in accordance with IAS 38 Intangible Assets?

A) The cost of assets used in the research and development department.
B) The cost of market research into a new geographical market.
C) The cost of advertising the launch of a new product.
D) The cost of testing a new process which will create efficiency savings of 10% once implemented.

Solutions: