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CIMA F1 Exam Syllabus Topics:

CIMA Financial Reporting Sample Questions:

1. On 1 July 20X8 JKL has 100 units of inventory, which cost $8 each. The following transactions arose during the month of July:

JKL values inventory using the first in. first out method.
What is the value of JKL's inventory at 31 July 20X8?
Give your answer to the nearest $.

2. UV has recently been having cash flow issues due to its credit customers paying after the credit period they have been granted.
UV is looking into factoring the receivables to a factoring company on a recourse basis to improve its cash flow.
Which TWO of the following will UV encounter as a result of employing the factoring company?

A) Reduction in the need for management control
B) Reduction in payables days
C) Increase in cash sales
D) No irrecoverable debts
E) Reduction in bank overdraft charges

3. Which of the following would be found under the heading "other comprehensive income" in the statement of total comprehensive income?

A) Gain or loss on revaluation of a non-current asset
B) Income from investments
C) Increase or decrease in provision for irrecoverable debts
D) Dividends paid

4. Company RET's financing activities are exactly 35% of their operating activities expenses each month. Below is a list of Company RET's total expenses for this month:
Inventory supplies purchased: £145,000
Employee wages: £65,000
Purchase of a shop: £105,000
Dividend payments: ??
Cash repayments on loan: £61,000
What is company RET's total dividends payment for this month?

A) £12,500
B) £131,600
C) £49,250
D) £26,500

5. Refer to the exhibit.

An entity sells 2,000 bags of product X each year. It has been estimated that the cost of holding one bag of product X is £4.
The cost of placing an order is £250.
where:
Co = cost of placing an order
Ch = cost of holding one unit in inventory for one year
D = annual demand
Calculate the Economic Order Quantity (EOQ) for bags of product X.
Give your answer to the nearest whole number of bags.

Solutions: