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CIMA F2 Exam Syllabus Topics:

CIMA Advanced Financial Reporting Sample Questions:

1. Which of the following principles are the basic principles followed by the consolidated income statement?
Select ALL that apply.

A) Ignore investment income from subsidiary to parent (e.g. dividend payments or loan interest)
B) Include all of the parent's income and expenses minus all of the subsidiaries' income and expenses
C) Include all of the parent's income and expenses plus all of the subsidiaries' income and expenses
D) Include investment income from subsidiary to parent (e.g. dividend payments or loan interest)
E) After profit for the period, show the profit split between amounts attributable to the parent's shareholders and other shareholders

2. MN had the following profit figures for the year ended 30 November 20X6:
MN's statement of financial position at 30 November 20X6 included the following:

Calculate return on capital employed for MN for the year ended 30 November 20X6.
Give your answer to one decimal place.
? %

3. GH is seeking to finance a substantial new project that is guaranteed to enhance the profitability of the entity. Its key determinants in deciding upon the best source of finance are to balance the following requirements:
1) to minimise the costs of issue of the finance;
2) to avoid the need to find cash to repay the source of finance; and
3) to ensure that the long-term gearing level does not increase.
Which of the following financing options best meets these requirements?

A) Initial public offering of ordinary shares
B) Convertible loan stocks
C) Redeemable preference shares
D) A term loan

4. The dividend yield of ST has fallen in the year to 31 May 20X5, compared to the previous year.
The share price on 31 May 20X4 was $4.50 and on 31 May 20X5 was $4.00. There were no issues of share capital during the year.
Which of the following should explain the reduction in the dividend yield for the year to 31 May 20X5 compared to the previous year?

A) Surplus cash was used to pay a special dividend in addition to the normal dividend in the year.
B) The profit for the year fell significantly and the dividend per share stayed the same.
C) To compensate investors for the reduction in share price a higher dividend per share was paid.
D) The dividend paid in the year was reduced in order to pay for new assets.

5. XY puchased 2% of the equity shares of FG on 1 October 20X3.
XY paid $25,000 for the shares as well as a transaction cost of 2.5% of the purchase price.
The shares are being held for short term trading and XY intend to sell them in December 20X3.
At the year end of 31 October 20X3, the shares in FG could be sold for $28,000.
What is the journal entry to record the subsequent measurement for this investment at 31 October
20X3?

A) Debit investment in equity shares $2,375 and credit other reserves $2,375.
B) Debit investment in equity shares $2,375 and credit profit or loss $2,375.
C) Debit investment in equity shares $3,000 and credit other reserves $3,000.
D) Debit investment in equity shares $3,000 and credit profit or loss $3,000.

Solutions: