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CIMA F1 Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Principles of Taxation | 20% | - Current tax calculation - Tax system and types of taxes - Deferred tax concepts - Indirect taxes overview |
| Managing Cash and Working Capital | 25% | - Management of receivables, inventory and payables - Short-term financing options - Cash management and forecasting - Working capital cycle and objectives |
| The Regulatory Environment of Financial Reporting | 10% | - Ethics in financial reporting - Conceptual framework and regulatory bodies - IFRS Foundation and IASB structure - Principles vs rules-based regulation |
| Financial Statements | 45% | - Application of IFRS standards
- Interpretation and analysis of financial statements - Preparation of single entity financial statements
|
CIMA Financial Reporting Sample Questions:
Which of the following is NOT a responsibility of the International Accounting Standards Board?
- A. Fundraising for the international accounting standards committee foundation.
- B. Preparation of international financial reporting standards.
- C. Withdrawal of international accounting reporting standards.
- D. Final approval of interpretations by the international financial reporting interpretations committee.
Correct Answer: A 🗳️
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.
Correct Answer:
500 bags
Which of the following would be found under the heading "other comprehensive income" in the statement of total comprehensive income?
- A. Dividends paid
- B. Gain or loss on revaluation of a non-current asset
- C. Increase or decrease in provision for irrecoverable debts
- D. Income from investments
Correct Answer: B 🗳️
An entity bought a capital item for $110,000 on 1 March 20X4 incurring legal fees at the date of purchase of
$2,500.
On 1 May 20X4 additional costs classified as capital expenditure by the tax rules of the country of $25,000 were incurred in respect of the asset. On 1 June 20X4 repairs not classified as capital expenditure were incurred at a cost of $15,000.
The asset was sold for $250,000 on 30 November 20X8 and costs to sell were incurred of $4,300.
Calculate the chargeable gain on the disposal.
Give your answer to the nearest $.
Correct Answer:
$108200
RS purchased an asset on 1 May 20X1 for $200,000, exclusive of import duties of $25,000.
The asset was sold on 1 December 20X3 for $450,000, incurring costs to sell of $15,000.
RS is resident in Country Y where indexation is allowable from the date of purchase to the date of sale.
The indexation factor increased by 40% in the period 1 May 20X1 to 1 December 20X3.
Capital gains are taxed at 25%.
What is the capital tax due from RS on disposal of the asset?
- A. $28,500
- B. $38,750
- C. $30,000
- D. $120,000
Correct Answer: C 🗳️
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