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CIMA F1 Exam With Confidence Using Practice Dumps

Exam Code:
F1
Exam Name:
Financial Reporting
Certification:
CIMA Operational
Vendor:
CIMA
Questions:
248
Last Updated:
Apr 19, 2025
Exam Status:
Stable
CIMA F1

F1: CIMA Operational Exam 2025 Study Guide Pdf and Test Engine

Are you worried about passing the CIMA F1 (Financial Reporting) exam? Download the most recent CIMA F1 braindumps with answers that are 100% real. After downloading the CIMA F1 exam dumps training , you can receive 99 days of free updates, making this website one of the best options to save additional money. In order to help you prepare for the CIMA F1 exam questions and verified answers by IT certified experts, CertsTopics has put together a complete collection of dumps questions and answers. To help you prepare and pass the CIMA F1 exam on your first attempt, we have compiled actual exam questions and their answers. 

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Financial Reporting Questions and Answers

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Question 1

The following data has been extracted from GH's accounting records:

What is GH's average inventory days for the year ended 31 March 20X3?

Options:

A.

39 days

B.

43 days

C.

25 days

D.

28 days

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Question 2

The following information relates to AA.

Extract of Trial Balance at 31 December 20X4;

Notes

(i) Inventory at 31 December 20X4 was valued at cost at $30.

(ii) The loan which was received on 1 July 20X4 is repayable in 20X9.

(iii) Corporate income tax represents an over-provision of tax for the year ended 31 December 20X3. AA reported a loss for tax purposes for the year ended 31 December 20X4 and a tax refund is expected amounting to $20.

(iv) Cost of sales, administration and distribution costs need to be adjusted for the following:

What figures should be entered in the Statement of Profit or Loss for the year ended 31 December 20X4 in relation to Administration and Distribution costs?

Options:

A.

Adminsitration $136 Distribution $120

B.

Administration $120 Distribution $87

C.

Administration $141 Distribution $117

D.

Administration $146 Distribution $114

Question 3

Which THREE of the following are part of the International Accounting Standards Committee (IASC) Foundation structure?

Options:

A.

International Accounting Standards Board

B.

Standards Advisory Council

C.

International Financial Reporting Interpretations Committee

D.

International Organisation of Securities Commission

E.

Standards Application Council

F.

International Financial Reporting Evaluations Committee

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