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F1 Exam Dumps : Financial Reporting

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Financial Reporting Questions and Answers

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Question 1

The following information relates to ABC.

Which of the following would be a reason for the movement in the trade receivable days?

Options:

A.

A new credit controller was appointed during the year ended 30 June 20X3 who has been chasing customers for payment.

B.

A system of early settlement discount was introduced during the year ended 30 June 20X3 which was taken up by quite a few customers.

C.

One customer who regularly took 120 days to pay their invoices stopped buying goods from ABC during the year ended 30 June 20X3.

D.

It was decided during the year ended 30 June 20X3 to stop undertaking credit checks on new customers.

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Question 2

In accordance with the Conceptual Framework for Financial Reporting, which of the following describes the historical cost measurement basis for an asset?

Options:

A.

The amount paid when the asset was purchased.

B.

The present value of future cash flows generated from the asset.

C.

The cost to acquire an equivalent asset at the measurement date.

D.

The amount that would be received on the sale of the asset.

Question 3

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?

Options:

A.

$355 000

B.

$390,000

C.

$415,000

D.

$435,000

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