CIMA F2

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CIMA F2 Exam Syllabus Topics:

CIMA Advanced Financial Reporting Sample Questions:

1. Which of the following statements about ST is true?

A) The ratio of distribution costs to revenue has increased significantly.
B) The return on the investment in associate on an annual basis is 14%.
C) The effective tax rate incurred by ST has remained largely the same.
D) The increase in administrative expenses is in line with the increase in revenues.

2. CD reported a balance of $3,000,000 for property, plant and equipment in its individual financial statements at 31 December 20X8.
Calculate the value of the property, plant and equipment that will be included in CD's consolidated statement of financial position.
Give your answer to the nearest $000.
$? 000

3. BC are currently seeking to establish an accounting policy for a particular type of transaction.
There are four alternative ways in which this transaction can be treated. Each treatment will have a different outcome on the financial statements as follows:
* Treatment one means that the financial statements will be easier to prepare.
* Treatment two will give a fair representation of the transaction in the financial statements.
* Treatment three will maximise the profit figure presented in the financial statements.
* Treatment four means that the financial statements will be more easily understood by shareholders.
Which accounting treatment should BC adopt?

A) Two
B) One
C) Four
D) Three

4. The dividend yield of ST has fallen in the year to 31 May 20X5, compared to the previous year.
The share price on 31 May 20X4 was $4.50 and on 31 May 20X5 was $4.00. There were no issues of share capital during the year.
Which of the following should explain the reduction in the dividend yield for the year to 31 May 20X5 compared to the previous year?

A) The profit for the year fell significantly and the dividend per share stayed the same.
B) To compensate investors for the reduction in share price a higher dividend per share was paid.
C) The dividend paid in the year was reduced in order to pay for new assets.
D) Surplus cash was used to pay a special dividend in addition to the normal dividend in the year.

5. AB owned 80% of the equity share capital of FG at 1 January 20X6. AB disposed of 10% of FG's equity share capital on 31 December 20X6 for $400,000. The non controlling interest was measured at
$700,000 immediately prior to the disposal.
Which of the following represents the adjustment that AB made to non controlling interest in respect of the disposal when it prepared its consolidated financial statements at 31 December 20X6?

A) Credit of $50,000
B) Credit of $350,000
C) Debit of $350,000
D) Debit of $400,000

Solutions: