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CIMAPRA19-F01-1 Practice Questions

F1 Financial Reporting Exam Practice Test


Total 36 Pages
Total 177 Questions

CIMAPRA19-F01-1 Practice Questions

Question# 1

Which THREE of the following statements are NOT true of the IFRS Foundation trustees?
Choose the Choices:


Question# 2

While conducting their audit, auditor 0 did not encounter issues which significantly limited the scope of their audit, however they did run into problems in that they disagreed with the management on facts in the statements. These disagreements were somewhat material, but they did not affect the auditor's overall opinion of the business. Which of the following statements should auditor 0 issue?
Choose the Choices:


Question# 3

Extreme nepotism within Company E shows a failure to correctly observe which of the following principles of corporate governance?
Choose the Choices:


Question# 4

It costs PWR £7.50 to produce product H, per product. Product H is typically sold for £89.99. It costs £5.00 to package product H and £15 to deliver product H to customers. PWR is currently selling faulty versions of product H from a defunct batch, (let's call this version product I), for 25% of the original price. Which of the below options represent the correct inventory price for product I?
Choose the Choices:


Question# 5

Company RET's financing activities are exactly 35% of their operating activities expenses each month. Below is a list of Company RET's total expenses for this month: Inventory supplies purchased: £145,000 Employee wages: £65,000 Purchase of a shop: £105,000 Dividend payments: ?? Cash repayments on loan: £61,000 What is company RET's total dividends payment for this month?
Choose the Choices:


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