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CIMA F1 Exam Syllabus Topics:

Section	Weight	Objectives
Financial Statements	45%	- Statement preparation and IFRS application 1. Prepare statement of financial position 2. Prepare statement of profit or loss and other comprehensive income 3. Statement of changes in equity and cash flows
Regulatory Environment of Financial Reporting	10%	- Regulators and their role 1. Corporate governance and ethical framework 2. Role of IASB and IFRS Foundation
Managing Cash and Working Capital	25%	- Cash and working capital management 1. Receivables, payables and inventory management 2. Working capital cycle and liquidity ratios
Principles of Taxation	20%	- Taxation fundamentals 1. Types of tax and direct tax principles 2. Tax implications and issues affecting taxation

CIMA Financial Reporting Sample Questions:

1. On 1 May 20X8 DEF enters into a contract to lease plant with a fair value of $200,000. Annual lease payments of $50,000 are to be paid in advance and DEF incurred direct costs to arrange the lease of S2.000 The present value of future lease payments at 1 May 20X8 is $190,000.
What is the amount to be recognised as a right-of-use asset on 1 May 20X8?

A) $200,000
B) $242000
C) $192 000
D) $240,000

2. An entity's policy is to finance the investment in working capital using short-term financing to fund all of its investment in fluctuating net current assets as well as some of its investment in permanent net current assets.
What is this working capital financing policy known as?

A) Short term
B) Moderate
C) Conservative
D) Aggressive

3. XYZ operates in Country A where tax rules state that entertaining costs and donations to political parties are disallowable for tax purposes.
XYZ calculated both its accounting and taxable profits for the year ended 31 December 20X2 after deducting
$10,000 of entertaining costs.
It is considering what impact the ruling that "entertaining costs are disallowable for tax purposes" will have on its two profit figures.
Which of the following correctly states the impact of the ruling on the profits already calculated?

A) Accounting profit will decrease by $10,000 and taxable profit will increase by $10,000.
B) Both accounting and taxable profits will increase by $10,000.
C) Accounting profit will not be affected but taxable profit will increase by $10,000.
D) Both accounting and taxable profits will decrease by $10,000.

4. Company Y is using some of the money from a share issue to purchase a new office building. The company is also using some of the money to purchase inventories. Which method of financing is this?

A) Matching financing
B) Conservative financing
C) Aggressive financing

5. The statement of profit or loss for PQ, ST and AB for the year ended 31 December 20X0 are shown below:

1. PQ acquired 80% of its subsidiary, ST, on 1 January 20X0 and 40% of its associate, AB, on 1 September
20X0.
2. Since acquistion PQ has sold goods to ST and AB for $20,000 and $30,000 respectively. At the year end both ST and AB have 50% of these goods remaining in inventory. PQ uses a mark-up of 20% on all of its sales.
3. Since acquisition the goodwill in respect of ST has been impaired by $8,000 and the investment in AB has been impaired by $2,000.
4. PQ uses the fair value method for non-controlling interest at acquisition.
What is the revenue figure to be included in PQ's consolidated statement of profit or loss for the year ended 31 December 20X0?