- Exam Code: F1
- Exam Name: Financial Reporting
- Certification Provider: CIMA
- Corresponding Certification:CIMA Certification
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Check Updated on: Sep 13, 2026
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CIMA F1 Exam Syllabus Topics:
| Section | Objectives |
|---|---|
| Financial Statement Analysis | - Interpretation of financial information
|
| Financial Reporting Fundamentals | - Financial Statements Preparation
|
| Accounting Standards Application | - Basic application of IFRS standards
|
CIMA Financial Reporting Sample Questions:
EFG prepares financial statements to 31 December each year. EFG has the following receivable days based on the year end receivable balances:
Which of the following would be a reason for this decrease in receivable days?
- A. EFG's largest customer negotiated an increase in credit terms during 20X2.
- B. EFG employed an inexperienced credit controller in November 20X2.
- C. EFG's revenue for 20X2 increased as a result of competitive pricing.
- D. EFG transferred collection of all receivables to a factoring agency during 20X2.
Correct Answer: D 🗳️
On 1 July 20X8 JKL has 100 units of inventory, which cost $8 each. The following transactions arose during the month of July:
JKL values inventory using the first in. first out method.
What is the value of JKL's inventory at 31 July 20X8?
Give your answer to the nearest $.
Correct Answer:
Pending
Country ZZ allows the cost of a capital asset to be adjusted for an indexation allowance which takes into consideration the effect of inflation, although the indexation allowance cannot convert a chargeable gain into a chargeable loss.
The following data relates to the sale of an asset ABC has the following working capital ratios at 31 December
20X2:
Dunng the year ended 31 December 20X4 credit purchases wefe $1,700,000 and at 31 December 20X4 the outstanding trade payables balance was $340,000 Calculate the working capital cycle for ABC.
Give your answer to the nearest whole number of days and assume there are 365 days in a year. March 20X4:
Calculate the chargeable gain or loss in respect of the sale of this asset.
Give your answer to the nearest $.
Correct Answer:
$0
Which THREE of the following actions, considered in isolation, would increase the working capital cycle of an entity?
- A. Change to a Just-in-Time approach to manage inventory.
- B. Take longer to pay suppliers for purchases.
- C. Take advantage of new bulk purchase discounts available.
- D. Increase the credit period available to customers.
- E. Reduce the selling prices charged to customers.
- F. Remove a prompt payment discount available to customers.
Correct Answer: C,D,F 🗳️
ABC uses an aggressive approach to managing its working capital. XYZ uses a conservative approach to managing its working capital.
Which of the following is ABC more at risk of compared to XYZ?
- A. Inventory obsolescence
- B. Running out of cash
- C. Receivables not paying on time
- D. High finance costs
Correct Answer: B 🗳️
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