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CIMA F2 Exam Syllabus Topics:

CIMA Advanced Financial Reporting Sample Questions:

1. Which of the following defines the calculation of interest cover?

A) Profit after tax divided by finance costs
B) Finance costs divided by profit after tax
C) Profit before interest and tax divided by finance costs
D) Finance costs divided by profit before interest and tax

2. Mr. Rodgers is an accountant for JK Pic. He is asked to record a particular share-based payment in the company's accounts and obliges by debiting as an expense the first relevant account and crediting the corresponding double-entry as a liability.
Which type of share-based payment has Mr. Rodgers recorded?

A) Cash-settled in the future
B) Neither cash nor equity-settled
C) Equity-settled in the future
D) Cash-settled immediately
E) Equity-settled immediately

3. RST sells computer equipment and prepares its financial statements to 31 December.
On 30 September 20X5 RST sold computer software along with a two year maintenance package to a customer. The customer is given the right to return the goods within six months and claim a full refund if they are not satisfied with the computer software. The risk of return is considered to be insignificant for RST.
How should the revenue from this transaction and the right of return be recognised in the financial statements for the year ended 31 December 20X5?

A) Recognise 12.5% of the revenue from both the sale of goods and the maintenance contract and do not create a provision for the anticipated level of returns.
B) Do not recognise any revenue from the sale of goods or the maintenance contract and do not create a provision for the anticipated level of returns.
C) Recognise 100% of the revenue from both the sale of goods and the maintenance contract and create a provision for the anticipated level of returns.
D) Recognise 100% of the revenue from the sale of goods,12.5% of the revenue from the maintenance contract and create a provision for the anticipated level of returns.

4. GH's financial statements show the following:
What is the value of the dividend received from the associate to be included in GH's consolidated statement of cash flows for the year?
Give your answer to the nearest $000.
$ ? 000

5. When consolidating for group accounts, a number of calculations and adjustments are required to properly combine the entities into a single group. Which of the following processes are involved in this consolidation method?
Select ALL that apply:

A) Add together the assets and liabilities of parent and subsidiary
B) Adjustment for depreciation and amortisation
C) Adjustment for profits
D) Adjust for investment in subsidiaries
E) Adjustment for equity

Solutions: