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CIMA F1 Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Regulatory Environment of Financial Reporting | 10% | - Regulators and their role
|
| Managing Cash and Working Capital | 25% | - Cash and working capital management
|
| Principles of Taxation | 20% | - Taxation fundamentals
|
| Financial Statements | 45% | - Statement preparation and IFRS application
|
CIMA Financial Reporting Sample Questions:
ST has an asset that was classified as held for sale at 30 June 20X4. The asset's carrying value was $230,000 and its fair value $210,000.
The cost of disposal was estimated to be $15,000.
In accordance with IFRS 5 Non-current Assets Held for Sale and Discontinued Operations, which of the following values should be used for the asset in the statement of financial position as at 30 June 20X4?
- A. $215,000
- B. $230,000
- C. $195,000
- D. $210,000
Correct Answer: C 🗳️
The following information is extracted from the trial balance of YY at 30 September 20X3.
i. Included in revenue is a refundable deposit of $20 million for a sales transaction that is due to take place on 14 October 20X3.
ii. The cost of closing inventory is $28 million, however, the net realisable value is estimated at $25 million.
iii. The interest free loan was obtained on 1 January 20X3. The loan is repayable in 12 quarterly installments starting on 31 March 20X3. All installments to date have been paid on time.
Calculate the cost of sales that would be shown in YY's statement of profit or loss for the year ended 30 September 20X3.
Give your answer to the nearest $ million.
Correct Answer:
$150000000
Which of the following would NOT be considered an element of a regulatory framework for financial reporting?
- A. Local accounting standards
- B. International Financial Reporting Standards
- C. Local law
- D. Local tax regulations
Correct Answer: D 🗳️
Which THREE of the following statements are true?
- A. Balancing charges increase the taxable profit.
- B. Balancing charges reduce the taxable profit.
- C. Tax depreciation increases the taxable profit.
- D. Balancing allowances reduce the taxable profit.
- E. Tax depreciation replaces accounting depreciation when calculating the taxable profit.
- F. Balancing allowances increase the taxable profit.
Correct Answer: A,D,E 🗳️
