Prepare with CIMA F1 exam torrent, pass for sure
Last Updated: Sep 30, 2026
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CIMA F1 Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Managing Cash and Working Capital | 25% | - Management of receivables, inventory and payables - Working capital cycle and objectives - Cash management and forecasting - Short-term financing options |
| Financial Statements | 45% | - Interpretation and analysis of financial statements - Preparation of single entity financial statements
|
| Principles of Taxation | 20% | - Deferred tax concepts - Current tax calculation - Tax system and types of taxes - Indirect taxes overview |
| The Regulatory Environment of Financial Reporting | 10% | - Conceptual framework and regulatory bodies - IFRS Foundation and IASB structure - Principles vs rules-based regulation - Ethics in financial reporting |
CIMA Financial Reporting Sample Questions:
Country X levies a duty on alcoholic drinks. Where the alcohol content is above 40% by volume the duty levied is $5 per 1 litre bottle.
What type of tax is this duty?
- A. Single-stage sales tax
- B. Direct tax
- C. Ad valorem tax
- D. Specific unit tax
Correct Answer: D 🗳️
An asset has the following values:
If the asset was sold for its fair value, selling costs of $1,500 would be incurred.
Which of the following is the value of the impairment loss to be recognised for this asset in accordance with IAS 36 Impairment of Assets?
- A. $300
- B. $2,000
- C. $1,200
- D. $0
Correct Answer: C 🗳️
BCD owns an item of plant which cost $20,000 and at the time of purchase was assessed to have a useful economic life of 8 years and a residual value of $2,000.
The carrying amount of the plant at 1 January 20X8 is $11,000. On that date BCD's directors estimate that the plant's remaining useful life is now 6 years.
The residual value remains unchanged at $2,000.
What is the depreciation charge for this plant for the year ended 31 December 20X8?
Give your answer to the nearest $.
Correct Answer:
$1,688
An entity's inventory days are 45 days.
An entity ceased to manufacture a product in 20X4. Raw materials used solely in the manufacture of that product are still held in inventory at 31 December 20X4.
Place the appropriate response below to show how inventory days will be affected if this raw material inventory is written off as obsolete.
Correct Answer:
The statement of profit or loss for PQ, ST and AB for the year ended 31 December 20X0 are shown below:
1. PQ acquired 80% of its subsidiary, ST, on 1 January 20X0 and 40% of its associate, AB, on 1 September 20X0.
2. Since acquistion PQ has sold goods to ST and AB for $20,000 and $30,000 respectively. At the year end both ST and AB have 50% of these goods remaining in inventory. PQ uses a mark-up of 20% on all of its sales.
3. Since acquisition the goodwill in respect of ST has been impaired by $8,000 and the investment in AB has been impaired by $2,000.
4. PQ uses the fair value method for non-controlling interest at acquisition.
Calculate the profit attributable to the non-controlling interests disclosed in PQ's consolidated statement of profit or loss for the year ended 31 December 20X0.
Give your answer to the nearest whole $.
Correct Answer:
$8000
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