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CIMA F2 Exam Syllabus Topics:

CIMA Advanced Financial Reporting Sample Questions:

1. ST has sold its main office property, which had a carrying value of $360,000, to AB, a property management entity.
The property was sold for $400,000 which is equal to its fair value and was immediately leased back under an operating lease agreement.
Which of the following journals will record this transaction?

A) Option D
B) Option A
C) Option B
D) Option C

2. The following information has been extracted from the financial records of DEF for the year ended 31 December 20X2.

What is the operating cycle of DEF at 31 December 20X1?
Assume there are 365 days in the year.
All workings should be rounded to whole days.
Give your answer in whole days.
? days.

3. EF has redeemable 10% bonds which are currently trading at $94.00 for each $100 of nominal value. The bonds can be redeemed at par in five years' time. The corporate income tax rate is 22%.
The present value of the cash flows associated with $100 nominal value of these bonds at a discount rate of 7% is $9.28.
Calculate the post tax cost of debt.
Give your answer as a percentage to one decimal place.
%

4. An accountant acting under their Code of Ethics would do which THREE of the following?

A) Resist pressure from the directors to recognise revenue on sales where the risks and rewards have not transferred to the customer.
B) Accept a recommendation from the audit committee to increase segregation of duties within the finance department.
C) Accept a director's instruction to remove one element of their remuneration from the directors' remuneration report.
D) Report material conflicts of interest to a more senior level.
E) Make a provision for a liability of uncertain timing or amount, requested by the directors, where there is NOT a present obligation.
F) Reject a justified change to a depreciation policy that increases profitability.

5. LM is a car dealer that is supplied inventory by car manufacturer SQ. Trading between LM and SQ is subject to a contractual agreement. This agreement states the following:
* Legal title of the cars remains with SQ until they are sold by LM to a third party.
* Upon notification of sale to a third party by LM, SQ raises an invoice at the price agreed at the original date of delivery to LM.
* LM has the right to return any car at any time without incurring a penalty.
* LM is responsible for insuring all of the cars on its property.
When considering how these cars should be accounted for, which THREE of the following statements are true?

A) The most significant risks attached to the cars are held by LM.
B) The most significant risks attached to the cars are held by SQ.
C) When LM sells a car to a third party, SQ should recognise the revenue associated with that sale.
D) SQ should recognise the cars as inventory in their financial statements.
E) LM should recognise the cars as inventory in their financial statements.
F) SQ should recognise revenue when the cars are delivered to LM.

Solutions: