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CIMA Financial Reporting Sample Questions:

1. Which THREE of the following are costs that a business might incur as a result of holding insufficient inventory of raw materials?

A) Additional storage costs
B) Lost production
C) Increased risk of obsolescence
D) Loss of sales
E) Purchasing inventory at a higher price

2. Statements of financial position for YZ, BC and DE at 31 March 20X2 include the following balances:

YZ purchased 90% of BC's equity shares for $508,000 on 1 January 20X2. On 1 January 20X2 BC's retained earnings were $183,000. YZ uses the proportion of net assets method to value non-controlling interest at acquisition.
YZ purchased 30% of DE's equity shares on 1 April 20X1 for $112,000. DE's retained earnings at 1 April
20X1 were $88,000.
On 1 February 20X2 YZ sold goods to BC for $28,000 at a mark up of 25% on cost. All the goods were still in BC's inventory at 31 March 20X2.
Calculate the value of the investment in associate to be recognised in the consolidated statement of financial position at 31 March 20X2.
Give your answer to nearest whole $.

3. Which TWO of the following statements about accounting for associates are true?

A) Intra associate transactions are not eliminated
B) Unrealised profits are adjusted for
C) Unrealised profits are not adjusted for
D) Intra associate transactions are eliminated

4. A non-executive director of a company is somebody who:

A) need not have experience of the industry in which the company operates
B) is involved in making operational decisions m the company
C) can be appointed Chief Executive Officer of the company.
D) does not earn remuneration from the company

5. CDO is an entity that is preparing to apply to its local stock market for a listing. CDO is currently run by a board of ten directors, each of whom manages a department of CDO. The board is chaired by Ms E who is also CDO's Chief Executive Officer.
Which TWO of the following actions would assist CDO to meet corporate governance regulations?

A) Separate the roles of Chair of the Board and Chief Executive Officer and appoint different individuals to each role
B) Ensure that no part of any director's remuneration is linked to corporate or individual performance
C) Allow all directors to vote on their own remuneration increases
D) Allow the Chief Executive Officer to appoint all new directors when a vacancy arises
E) Appoint a number of non-executive directors to the board of CDO.

Solutions: