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CIMA Advanced Financial Reporting Sample Questions:

1. An entity undertakes an issue of new debt which has the effect of reducing the entity's weighted average cost of capital (WACC).
Which of the following would best explain why the WACC will have fallen?

A) The entity was 100% equity financed prior to the issue of the debt.
B) The new debt is being used to replace existing debt that had a lower cost.
C) The new debt is being used to replace existing debt that had the same cost.
D) The risk to the shareholders has reduced leading to a fall in the cost of equity.

2. The directors of AB want to reduce the entity's gearing ratio in the year to 31 December 20X9.
Which of the following independent actions could the directors take during 20X9 to achieve this?

A) Recognise the valuation surplus on AB's property, plant and equipment.
B) Issue cumulative preference shares.
C) Issue redeemable preference shares.
D) Switch AB's fixed interest bearing borrowing to a lower variable rate borrowing.

3. PQ entered into a $300,000 contract on 1 January 20X9 to provide computer hardware to WX with support services for the 3 years from the date of installation.
The contract is made up as follows:

The hardware was delivered to WX on 1 January 20X9 and installed immediately. WX paid the full value of the contract on 30 June 20X9.
What journal entry records PQ's revenue from this contract for the year ended 31 December 20X9?

A) Option D
B) Option A
C) Option C
D) Option B

4. BC are currently seeking to establish an accounting policy for a particular type of transaction.
There are four alternative ways in which this transaction can be treated. Each treatment will have a different outcome on the financial statements as follows:
* Treatment one means that the financial statements will be easier to prepare.
* Treatment two will give a fair representation of the transaction in the financial statements.
* Treatment three will maximise the profit figure presented in the financial statements.
* Treatment four means that the financial statements will be more easily understood by shareholders.
Which accounting treatment should BC adopt?

A) Four
B) One
C) Three
D) Two

5. KL sells luxury leather handbags and has 3 stores in exclusive shopping areas. Following years of static revenues and margins, in August 20X6 KL opened a fourth store at a busy airport terminal which is proving to be successful.
The revenue and gross profit of KL for the years ended 31 March 20X7 and 20X6 are as follows:

Which of the following would be a contributing factor to the movement in the gross profit margin of KL?

A) KL locating a new supplier prepared to supply handbags at a cheaper price.
B) A worldwide shortage of leather resulting in increased prices from suppliers.
C) KL locating a new supplier closer to the warehouse, reducing distribution costs.
D) The opportunity to sell handbags in the airport store at a premium price.

Solutions: