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CIMA F1 Exam Syllabus Topics:

CIMA Financial Reporting Sample Questions:

1. Country ZZ allows the cost of a capital asset to be adjusted for an indexation allowance which takes into consideration the effect of inflation, although the indexation allowance cannot convert a chargeable gain into a chargeable loss.
The following data relates to the sale of an asset ABC has the following working capital ratios at 31 December
20X2:
Dunng the year ended 31 December 20X4 credit purchases wefe $1,700,000 and at 31 December 20X4 the outstanding trade payables balance was $340,000 Calculate the working capital cycle for ABC.
Give your answer to the nearest whole number of days and assume there are 365 days in a year. March 20X4:

Calculate the chargeable gain or loss in respect of the sale of this asset.
Give your answer to the nearest $.

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

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

3. An entity's policy is to finance the investment in working capital using short-term financing to fund all of its investment in fluctuating net current assets as well as some of its investment in permanent net current assets.
What is this working capital financing policy known as?

A) Short term
B) Aggressive
C) Conservative
D) Moderate

4. DEF is considering introducing a Pay-As-You-Earn (PAYE) system but unsure of the advantages of using it.
Which of the following statements are advantages from the employees perspective of an entity using a PAYE system for collecting taxes from employees.
Select ALL that apply.

A) The employee does not have to budget for their tax payments because the tax is deducted at source.
B) The employee does not have to complete a self assessment tax return.
C) The employee will avoid being charged penalties for paying late.
D) The employee will be able to deal with tax authority directly to make payments.
E) The employee will calculate their own tax payment.

5. Which of the following is not a possible tax rate structure?

A) Direct
B) Regressive
C) Progressive
D) Proportional

Solutions: