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CIMA Financial Reporting Sample Questions:

1. DEF is considering introducing a Pay-As-You-Earn (PAYE) system but unsure of the advantages of using it.
Which of the following statements are advantages from the employees perspective of an entity using a PAYE system for collecting taxes from employees.
Select ALL that apply.

A) The employee will calculate their own tax payment.
B) The employee will be able to deal with tax authority directly to make payments.
C) The employee does not have to budget for their tax payments because the tax is deducted at source.
D) The employee does not have to complete a self assessment tax return.
E) The employee will avoid being charged penalties for paying late.

2. AAA has the following working capital ratios at 30 March 20X4:

During the year ended 30 March 20X4 credit purchases were $3,600 and at 30 March 20X4 the outstanding trade payables amounted to $522.
The year ended 30 March 20X4 was not a leap year.
Calculate the working capital cycle for AAA.
Give your answer to one decimal place.

3. Which of the following is a condition that has to be met for an entity to be exempt the requirement to prepare consolidated financial statements?

A) The parent's equity has a nominal value of less than $1 million.
B) The parent's net asset value is less than $1 million.
C) The parent entity's equity instruments are only traded in one country.
D) The parent entity's debt or equity instruments are not traded in a public market.

4. Below are extracts from LLL's financial statements for the year ended 31 December 20X2.


Depreciation of $25,000 was charged on properly, plant and equipment in the year and there were no disposals What is the cash generated from operations for inclusion in LLL's statement of cash flows for the year ended
31 December 20X2?

A) $415,000
B) $390,000
C) $435,000
D) $355 000

5. An entity has a working capital cycle of 120 days which has been calculated in part from the following data:

What is the stock holding period on the basis of 365 days in a year?
Give your answer to the nearest whole day.

Solutions: