Learn with CIMA : F1 training material for 100% pass
Updated: Sep 14, 2026
No. of Questions: 247 Questions & Answers with Testing Engine
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CIMA F1 Exam Overview:
| Certification Vendor: | CIMA (Chartered Institute of Management Accountants) |
|---|---|
| Exam Name: | Financial Reporting |
| Exam Number: | F1 |
| Real Exam Qty: | 60 |
| Exam Duration: | 90 minutes |
| Related Certifications: | CIMA E1 Managing Finance in a Digital World CIMA OCS Operational Case Study CIMA P1 Management Accounting |
| Passing Score: | Scaled score of 100 out of 150 (≈67%) |
| Exam Format: | Multiple choice, Multiple response, Fill-in-the-blank (number entry), Computer-based objective test, Drag-and-drop |
| Available Languages: | English |
| 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 |
|---|---|---|
| Topic 1: Financial Statements | 45% | - Statement preparation and IFRS application
|
| Topic 2: Managing Cash and Working Capital | 25% | - Cash and working capital management
|
| Topic 3: Regulatory Environment of Financial Reporting | 10% | - Regulators and their role
|
| Topic 4: Principles of Taxation | 20% | - Taxation fundamentals
|
CIMA Financial Reporting Sample Questions:
If an entity makes a capital loss in a period, which of the following is the most likely way that will be allowed for relieving that capital loss?
- A. Use group loss relief to transfer the capital loss to another group entity.
- B. Carry forward and set against future trading profits
- C. Carry forward and set against future capital gains.
- D. Carry backwards and set against previous years trading profits.
Correct Answer: C 🗳️
The following information is extracted from OO's statement of financial position at 31 March:
Included in other payables is interest payable of $80,000 at 31 March 20X2 and $73,000 at 31 March 20X1.
The following information if included within OO's statement of profit or loss for the year ended 31 March
20X2:
Included within finance cost is $124,000 which relates to interest paid on a finance lease. 00 includes finance lease interest within financing activities on its statement of cash flows.________________ Within OO's statement of cash flow for the year ended 31 March 20X2 which figures should be included to reflect the changes in working capital within the net cash flow from operating activities?
- A. Option B
- B. Option A
- C. Option D
- D. Option C
Correct Answer: D 🗳️
In which of the following concepts is profit an increase in the nominal value of capital over a period?
- A. Physical capital maintenance
- B. financial capital maintenance
- C. Operating capital maintenance
- D. Inflationary capital maintenance
Correct Answer: B 🗳️
XYZ operates in Country P where the tax rules state entertaining costs and accounting depreciation are disallowable for tax purposes.
In year ending 31 March 20X4, XYZ made an accounting profit of $240,000.
Profit included $14,500 of entertaining costs and $5,000 of income exempt from taxation.
XYZ has plant and machinery with accounting depreciation amounting to $26,300 and tax depreciation amounting to $35,200.
Calculate the taxable profit for the year ended 31 March 20X4.
- A. $221,600
- B. $239,400
- C. $240,600
- D. $258,400
Correct Answer: C 🗳️
An entity has a working capital cycle of 120 days which has been calculated in part from the following data:
What is the stock holding period on the basis of 365 days in a year?
Give your answer to the nearest whole day.
Correct Answer:
101 days
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