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CIMA F1 Dumps

Exam Code:
F1
Exam Name:
Financial Reporting
Last Update: May 17, 2024
248 Questions with Explanation
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Financial Reporting Practice Questions

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  • F1 Dumps Include
  •   Total Questions: 248 Q&A's
  •   Single Choice: 130 Q&A's
  •   Multiple Choice: 41 Q&A's
  •   Hotspot: 12 Q&A's
  •   Fill in the Blanks: 53 Q&A's
  •   Drag Drop: 11 Q&A's
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Financial Reporting Questions and Answers

Questions 1

An entity opens a new factory and receives a government grant of $25,000 towards the cost of new plant and equipment. This new plant and equipment originally costs $100,000.

The entity uses the net cost method allowed by IAS 20 Accounting for Government Grants and Disclosure of Government Assistance to record government grants of this nature. All plant and equipment is depreciated at 20% a year on a straight line basis.

Calculate the amount of depreciation to be included for this plant and equipment in the statement of profit of loss for the factory's first year of operation.

Give your answer to the nearest whole $.

Options:

Questions 2

Select THREE actions that should be taken by a business offering credit to its customers to ensure that amounts owing are collected as quickly as possible.

Options:

A.

Chase up slow payers with reminder letters.

B.

Monitor outstanding trade receivables.

C.

Extend the credit terms available to customers.

D.

Issue invoices quickly.

E.

Monitor outstanding trade payables.

F.

Take longer to settle trade payables than collect trade receivables.

Questions 3

Which of the following would NOT be a source of taxation rules for a country?

Options:

A.

Double tax treaties

B.

Directives from international bodies

C.

International accounting standards

D.

Precedents based on previous legislation

Next Question