Prepare with CIMA F1 exam practice material, pass for sure
Updated: Jul 22, 2026
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CIMA F1 Exam Overview:
| Certification Vendor: | CIMA (Chartered Institute of Management Accountants) |
| Exam Name: | Financial Reporting |
| Exam Number: | F1 |
| Available Languages: | English |
| Passing Score: | Scaled score of 100 out of 150 (≈67%) |
| Exam Duration: | 90 minutes |
| Exam Format: | Computer-based objective test, Multiple choice, Multiple response, Fill-in-the-blank (number entry), Drag-and-drop |
| Related Certifications: | CIMA E1 Managing Finance in a Digital World CIMA P1 Management Accounting CIMA OCS Operational Case Study |
| Real Exam Qty: | 60 |
| Sample Questions: | CIMA F1 Sample Questions |
| Exam Way: | Computer-based objective test available on demand at Pearson VUE test centres worldwide or online |
| Pre Condition: | Completion of CIMA Certificate in Business Accounting (Cert BA) or equivalent foundational accounting qualification recommended |
| Official Syllabus URL: | https://hub.cimaglobal.com/proqual/2019/operational/F1 |
CIMA F1 Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Regulatory Environment of Financial Reporting | 10% | - Regulators and their role
|
| Principles of Taxation | 20% | - Taxation fundamentals
|
| Financial Statements | 45% | - Statement preparation and IFRS application
|
| Managing Cash and Working Capital | 25% | - Cash and working capital management
|
CIMA Financial Reporting Sample Questions:
1. ABC has the following working capital ratios at 31 December 20X2:
During the year ended 31 December 20X4 credit purchases were $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.
2. According to IAS 21 The Effects of Changes in Foreign Exchange Rates, an entity should determine its functional currency.
Which of the following is NOT a factor that should be considered by an entity when determining its functional currency?
A) The currency that mainly influences selling prices of the entity's goods and services.
B) The currency used for published financial reports.
C) The currency of the country whose competitive forces determine prices of goods and services.
D) The currency that mainly influences labour, material and other costs.
3. 
4. Which of the following would be found under the heading "other comprehensive income" in the statement of total comprehensive income?
A) Income from investments
B) Dividends paid
C) Increase or decrease in provision for irrecoverable debts
D) Gain or loss on revaluation of a non-current asset
5. PP supplies zero-rated and standard-rated goods. During the year ended 30 March 20X3, the standard-rated goods made up 50% of the total supplies. During the year ended 30 March 20X4 this percentage increased to 60%.
What percentage of input tax suffered can PP claim back in the year ended 30 March 20X4?
Give your answer as a whole number.
Solutions:
| Question # 1 Answer: Only visible for members | Question # 2 Answer: B | Question # 3 Answer: Only visible for members | Question # 4 Answer: D | Question # 5 Answer: Only visible for members |
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