CIMA : F1 Questions & Answers
Last Updated: Sep 22, 2026
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CIMA F1 Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Topic 1: Managing Cash and Working Capital | 25% | - Cash and working capital management
|
| Topic 2: Financial Statements | 45% | - Statement preparation and IFRS application
|
| Topic 3: Regulatory Environment of Financial Reporting | 10% | - Regulators and their role
|
| Topic 4: Principles of Taxation | 20% | - Taxation fundamentals
|
CIMA Financial Reporting Sample Questions:
A conservative policy for financing working capital is one where short-term finance is used to fund:
- A. All of the fluctuating current assets and part of the permanent current assets.
- B. Part of the fluctuating current assets, but no part of the permanent current assets.
- C. Part of the fluctuating current assets and part of the permanent current assets.
- D. All of the fluctuating current assets, but no part of the permanent current assets.
Correct Answer: B 🗳️
TUV owns property that has a carrying amount greater than its original cost due to a revaluation 2 years ago.
The property continues to be used by TUV up lo the date of its disposal and is sold for more than its carrying amount.
Which THREE of the following correctly describe the accounting treatment for the disposal of the property?
- A. The remaining balance on the revaluation surplus is transferred to retained earnings
- B. The property is depreciated based on its original cost up to the date ot disposal
- C. The property is depreciated based on its revalued amount up to the date of disposal
- D. The remaining balance on the revaluation surplus is transferred to the statement of profit or loss
- E. The gam on disposal is recognised in the statement ot profit or loss
- F. The gain on disposal is recognised in other comprehensive income
Correct Answer: A,C,E 🗳️
Country A permits the following deductions in an entity's annual corporate income tax return in relation to entertaining expenses and gifts;
1 Employee entertaining up to a value of $150 a head
2 Entertaining of overseas customers.
3 Individual gifts not to exceed $10 in value
Which THREE of the following actions would be regarded as tax evasion?
- A. Split any gifts made so that any gift does not exceed $10 on an individual basis.
- B. Ensure that employees reimburse their employers for any entertaining incurred which exceeds the $150 a head limit
- C. Record customers who do not meet the overseas criteria as overseas customers.
- D. Inflate the number of employees that are recorded as being entertained so that the overall employee entertainment bill falls below $150 a head.
- E. Delay the next entertainment event for staff until the next financial year so that the $150 limit is not breached.
- F. Deduct all entertaining expenses without any analysis of what the entertaining relates to.
Correct Answer: F 🗳️
Which TWO of the following statements about accounting for associates are true?
- A. Unrealised profits are adjusted for
- B. Intra associate transactions are not eliminated
- C. Intra associate transactions are eliminated
- D. Unrealised profits are not adjusted for
Correct Answer: A,B 🗳️
ST has $20,000 of plant and machinery which was acquired on 1 April 20X0. Tax depreciation rates on plant and machinery are 20% reducing balance. All plant and machinery was sold for $12,000 on 1 April 20X2.
Calculate the tax balancing allowance or charge on disposal for the year ended 31 March 20X3 and state the effect on the taxable profit.
- A. A balancing charge of $800 will increase taxable profits.
- B. A balancing allowance of $800 will reduce taxable profits.
- C. A balancing allowance of $800 will increase taxable profits.
- D. A balancing charge of $800 will reduce taxable profits.
Correct Answer: B 🗳️
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