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CIMA Financial Reporting Sample Questions:

1. Statements of financial position for FG, IJ and KL at 31 December 20X5 include the following balances:

FG acquired 90% of IJ's equity shares for $358,000 on 1 July 20X5 when IJ's retained earnings were $98,000.
FG acquired 100% of KL's equity shares for $360,000 on 1 January 20X5 when KL's retained earnings were $155,000.
FG used the proportion of net assets method to value non-controlling interests at acquisition.
KL sold a piece of land to FG for $130,000 on 1 September 20X5. At the date of transfer the land had a carrying value of $50,000.
The management of FG expect KL to make profits in the future and no impairment ot its goodwill was proposed at 31 December 20X5.
Calculate the non-controlling interest balance in FG's consolidated statement of financial position at 31 December 20X5.
Give your answer to nearest whole $.

2. For an incorporated business, the taxation of trading income is a form of direct taxation which is based on:

A) dividends paid to shareholders where the tax is paid by the shareholders to the tax authorities.
B) dividends paid to shareholders where the tax is paid by the business to the tax authorities.
C) business profits where the tax is paid by the business to the tax authorities.
D) business profits where the tax is paid by the shareholders to the tax authorities.

3. BBB has been experiencing liquidity problems and currently has an overdraft with the bank.
Which THREE of the following would be appropriate measures to help address this problem?

A) Shorten the time taken to pay creditors.
B) Offer early settlement discounts to encourage debtors to pay more quickly.
C) Sell some surplus fixed assets.
D) Invest in a short term deposit with the bank.
E) Pay a dividend to shareholders.
F) Reduce the selling price of goods to reduce the holding of stock.

4. T T T is an online retailer. It has 1,000 units of Product X in inventory at the year end. The following information relates to Product X:

What is the amount that should be included in the cost of TTT's inventory of Product X?

A) $20,000
B) $25,350
C) $22,150
D) $20,450

5. AAA has the following working capital ratios at 30 March 20X4:

During the year ended 30 March 20X4 credit purchases were $3,600 and at 30 March 20X4 the outstanding trade payables amounted to $522.
The year ended 30 March 20X4 was not a leap year.
Calculate the working capital cycle for AAA.
Give your answer to one decimal place.

Solutions: