CIMA - Fundamentals of Financial Accounting: Practice and Revision Kit

Book Cover
CIMA Success Site
Title
Copyright
Contents
Question and Answer index
Using your BPP Exam Practice Kit
	Breadth of question coverage
The Exam
Passing the Exam
Questions
	1 The nature and objective of accounting
	2 An introduction to final accounts
	3 Sources, records and the books of prime entry
	4 Ledger accounting and double entry
	5 From trial balance to financial statements
	6 Tangible non-current assets
	7 Intangible non-current assets
	8 Cost of goods sold and inventories
	9 Bad debts and allowance for receivables
	10 Accruals (and prepayments)
	11 Accounting for sales tax
	12 Accounting for payroll
	13 Bank reconciliations
	14 Control accounts
	15 Correction of errors
	16 Incomplete records
	17 Preparation of sole traders’ accounts
	18 Limited liability companies
	19 Manufacturing accounts
	20 Statements of cash flows
	21 Interpreting company accounts
	22 Preparing accounts: concepts and conventions
	23 The regulatory system
Answers
	1 The nature and objective of accounting
	2 An introduction to final accounts
	3 Sources, records and the books of prime entry
	4 Ledger accounting and double entry
	5 From trial balance to financial statements
	6 Tangible non-current assets
	7 Intangible non-current assets
	8 Cost of goods sold and inventories
	9 Bad debts and allowance for receivables
	10 Accruals (and prepayments)
	11 Accounting for sales tax
	12 Accounting for payroll
	13 Bank reconciliations
	14 Control accounts
	15 Correction of errors
	16 Incomplete records
	17 Preparation of sole traders’ accounts
	18 Limited liability companies
	19 Manufacturing accounts
	20 Statements of cash flows
	21 Interpreting company accounts
	22 Preparing accounts: concepts and conventions
	23 The regulatory system