Answer the ONE question in section A (this has 25 sub-questions and is on pages 2 8).

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1 Foundation Level Financial ccounting Fundamentals 1 FFN 21 November 2001 ay 3 morning INSTRUTIONS TO NITES Read this page before you look at the questions You are allowed three hours to answer this question paper. nswer the ONE question in section (this has 25 sub-questions and is on pages 2 8). nswer the TWO questions in section (these are on pages 9 and 10). nswer ONE question ONLY from section (these questions are on page 12). Write your examination number in the boxes provided on the front of the answer book. Write FFN on the line marked "Subject" on the front of the answer book. Write your examination number on the special answer sheet for section. etach the sheet from the booklet and insert it into your answer book before you hand this in. o NOT write your name or your student registration number anywhere on your answer book. Tick the appropriate boxes on the front of the answer book to indicate which questions you have answered. The hartered Institute of Management ccountants 2001

2 SETION 50 MRKS NSWER LL TWENTY-FIVE SU-QUESTIONS 2 MRKS EH Each of the sub-questions numbered from 1.1 to 1.25 inclusive, given below, has only ONE correct answer. Question One 1.1 t 30 June 2000, an electricity ledger account had an accrual of $300 and a credit balance was brought down at 1 July uring the financial year, electricity invoices totalling $4,000 were paid, including an invoice for $600 for the quarter ended 31 May What is the profit and loss account charge for electricity payable for the year ended 30 June 2001? $3,700 $3,900 $4,000 $4, The principal duty of an external auditor is to check that a company s accounts agree with the accounting records. to ensure that a company s systems and controls are adequate to ensure the reliability of the accounting records. to prevent fraud and errors. to provide a report to the shareholders. 1.3 On 1 June 2000, H paid an insurance invoice of $2,400 for the year to 31 May What is the charge to the profit and loss account and the entry in the balance sheet for the year ended 31 ecember 2000? $1,000 profit and loss account and prepayment of $1,400. $1,400 profit and loss account and accrual of $1,000. $1,400 profit and loss account and prepayment of $1,000. $2,400 profit and loss account and no entry in the balance sheet. 1.4 n imprest system records the use of a company s seal. helps to reconcile the cash book with the bank statement. helps to control petty cash. is part of computerised accounting. FFN 2 November 2001

3 1.5 The provision for doubtful debts in the ledger of Ltd at 31 October 2000 was $9,000. uring the year ended 31 October 2001, bad debts of $5,000 were written off. ebtor balances at 31 October 2001 were $120,000 and the company policy is to have a general provision of 5%. What is the charge for bad and doubtful debts in the profit and loss account for the year ended 31 October 2001? $2,000 $3,000 $5,000 $8, "true and fair view" occurs when financial statements are presented in accordance with prescribed formats. assets and liabilities are recorded at current values. financial statements have been audited. financial statements are prepared in accordance with generally accepted accounting practice. 1.7 company bought a machine on 1 October 1996 for $52,000. The machine had an expected life of eight years and an estimated residual value of $4,000. On 31 March 2001, the machine was sold for $35,000. The company s year end is 31 ecember. The company uses the straight-line method for depreciation and it charges a full year s depreciation in the year of purchase and none in the year of sale. What is the profit or loss on disposal of the machine? Loss $13,000 Profit $7,000 Profit $10,000 Profit $13,000 November FFN

4 1.8 S Ltd, which is registered for purposes of value added tax, bought furniture on credit terms at a cost of $8,000, plus value added tax of $1,200. What is the correct account entry? R R $ $ Furniture 9,200 Supplier 9,200 Furniture 8,000 VT 1,200 Supplier 6,800 Furniture 8,000 VT 1,200 Supplier 9,200 Furniture 8,000 Supplier 8, SOR Ltd s stock was valued at $13,000 and excludes goods supplied to a customer on a sale or return basis. The customer still has 30 days within which to return the stock. The goods on sale or return were purchased by SOR Ltd for $6,000 and were invoiced at a mark-up of 25%. The value of SOR Ltd s stock should be $13,000. $19,000. $20,500. $21, Ltd s trial balance does not balance. Which ONE of the following errors may be the cause of this failure to balance? The purchase of a machine had been debited to the machine repairs account. cheque from a customer had been credited to the purchase ledger account of the customer. Goods returned inwards had been debited to the sales ledger account of the customer. The depreciation charge on machinery had been credited to the cost of machinery account. FFN 4 November 2001

5 1.11 The current liabilities of FS Ltd include the following: ividends payable $30,000 $25,000 The cash flow statement for the year ended in 2001 shows dividends paid of $27,000. What were the dividends in the profit and loss account for the year ended 2001? $22,000 $27,000 $28,000 $32, S is employed by T Ltd. His pay details for January and February are as follows: January: Gross salary $2,000 Tax $500 National insurance $100 Net pay $1,400 February: Gross salary $2,200 Tax $550 National insurance $110 Net pay $1,540 Tax and national insurance are payable to the government one month after they are deducted from employees salaries. How much cash did T Ltd pay out in February in connection with S s wages? $2,000 $2,060 $2,140 $2, The following is an extract from the balance sheets of FR plc for the years ended 31 July 2001 and 31 July 2000: $000 $000 Stock ebtors reditors ccruals 5 20 What figure would appear in the cash flow statement of FR plc for the year ended 31 July 2001 as part of the cash flow from operations? $25,000 outflow $10,000 outflow $10,000 inflow $25,000 inflow 1.14 Which ONE of the following provides the best definition of an "audit trail"? The marks left by an auditor when a document has been inspected. The working papers of an auditor. The pursuit of a fraud by an auditor. The trail of a transaction from source document to financial statement. November FFN

6 1.15 N plc purchased a machine for $15,000. The transportation costs were $1,500 and installation costs were $750. The machine broke down at the end of the first month in use and cost $400 to repair. N plc depreciates machinery at 10% each year on cost, assuming no residual value. What is the net book value of the machine after one year, to the nearest dollar? $13,500 $14,850 $15,525 $15, Which ONE of the following might explain the debit balance on a purchase ledger account? The company took a cash discount to which it was not entitled and paid less than the amount due. The company mistakenly paid too much. The book-keeper failed to enter a contra with the sales ledger. The book-keeper failed to post a cheque paid to the account In a period of inflation, which ONE of the following methods of charging stock issues to production will give the lowest profit figure? verage cost LIFO FIFO Replacement cost 1.18 Which ONE of the following provides the best explanation of the objective of an internal audit? The objective is to assist directors of a company in the effective discharge of their financial responsibilities towards the members. The objective is to provide support to the external auditor. The objective is to detect fraud and error. The objective is to audit the financial statements. FFN 6 November 2001

7 1.19 The following information at 5 January 2001 relates to a club, which has a year end of 31 ecember 2000: $ Subscriptions for 1999 unpaid at January Subscriptions for 1999 paid during the year ended 31 ecember Subscriptions for 2000 paid during the year ended 31 ecember ,000 Subscriptions for 2001 paid during the year ended 31 ecember ,000 Subscriptions for 2000 unpaid at 31 ecember It is the club s policy to write off overdue subscriptions after one year. What amount should be credited to the income and expenditure account for the year ended 31 ecember 2000? $6,250 $6,750 $7,050 $7, Who has the responsibility for ensuring that a company maintains proper accounting records? The shareholders. The auditors. The directors. The company secretary Which ONE of the following formulae correctly expresses the relationship between the return on capital employed (ROE), net profit margin (NPM) and asset turnover (T)? ROE = NPM T ROE = NPM + T ROE = NPM x T ROE = NPM - T 1.22 The correct ledger entries to record the issue of 150,000 $1 ordinary shares at a premium of 20% and paid by cheque is: R R $ $ ank 180,000 Share capital 150,000 Share premium 30,000 ank 180,000 Share premium 180,000 ank 180,000 Share capital 180,000 ank 150,000 Share premium 30,000 Share capital 120,000 November FFN

8 1.23 fixed asset register had a balance of $125,000. fixed asset, which had cost $12,000, was sold for $9,000 at a profit of $2,000. What is the revised balance on the fixed asset register? $113,000 $118,000 $125,000 $127, M plc s trial balance did not balance at 31 May The following errors were discovered: Insurance of $500 prepaid at 31 May 2000 had not been brought down as an opening balance on the insurance account; Wages of $5,000 had been incorrectly debited to the purchases account; The book-keeper had failed to accrue $300 for the telephone invoice owing at 31 May What was the difference on the trial balance? $500 $800 $5,500 $5, S is a builder who has numerous small items of equipment. He calculates his depreciation using the revaluation method. t the beginning of his financial year he valued his equipment at $10,250; he bought equipment costing $3,450 and he sold equipment valued at $2,175. t the end of his financial year he valued his equipment at $8,000. What is his depreciation charge on equipment for the year? $2,250 $3,525 $5,700 $11,525 (Total = 50 marks) FFN 8 November 2001

9 SETION 30 MRKS NSWER OTH QUESTIONS Question Two The balances extracted from the nominal ledger of RHG Ltd for the year ended 31 July 2001 were as follows: $ Stock of raw materials at 1 ugust ,000 Work-in-progress at 1 ugust ,000 Stock of finished goods at 1 ugust ,000 irect factory wages 60,000 Office salaries 50,000 irectors' salaries 40,000 Purchases of raw materials 90,000 epreciation charge on factory machinery 35,000 epreciation charge on office machinery 15,000 Factory overheads 35,000 dvertising 18,000 Sales 450,000 Factory machinery 400,000 Office machinery 200,000 Provision for depreciation on factory machinery at 31 July ,000 Provision for depreciation on office machinery at 31 July ,000 ebtors 40,000 reditors 7,000 ank overdraft 3,000 10% debenture 80,000 Issued share capital: ordinary shares of $1 250,000 Share premium account 25,000 Profit and loss account reserve 62,000 The valuation of stock at 31 July 2001 was as follows: raw materials $3,000 work-in-progress $1,500 finished goods $6,000 Required: (a) prepare a manufacturing, trading and profit and loss account for the year ended 31 July 2001 and a balance sheet at that date. (14 marks) November FFN

10 (b) alculate: the gearing ratio; (2 marks) debtor days; (2 marks) finished goods stock days. (2 marks) (Total = 20 marks) Question Three The following information relates to Ltd's cash book and bank statement on 30 June $ alance in the cash book (r) 2,250 ankings in the cash book, not on the bank statement 5,300 ank charges on the bank statement, not in the cash book 450 Unpresented cheques less than six months old 7,500 Unpresented cheque more than six months old, to be cancelled 800 Standing order from a customer on the bank statement, not in the cash 3,600 book Required: (a) alculate the balance on the bank statement at 30 June The following information relates to Ltd for the month of July $ Sales ledger balances at 1 July 18,300 Sales day book 150,500 ad debts written off 12,100 heques received from debtors 130,400 Set off against purchase ledger 6,500 heques dishonoured 2,700 Required: (b) Prepare a sales ledger control account for July 2001, carrying down the balance at 31 July (Total = 10 marks) FFN 10 November 2001

11 SETION 20 MRKS NSWER ONE QUESTION ONLY Question Four (a) Identify four potential user groups of financial statements. (4 marks) (b) Explain why user groups in general need accounting information, and state the information they require. hoose two examples of user groups and give the specific information they require and the purpose for which they would require it. (8 marks) (c) Identify and explain three characteristics of useful financial information. (8 marks) (Total = 20 marks) Question Five Explain each of the following four accounting concepts, and give an example of its application: (a) Going concern. (b) ccruals. (c) onsistency. (d) Prudence (or conservatism). (Total = 20 marks) End of paper November FFN

Objective test questions are awarded 2 marks each. Explanations follow for answers to objective test questions involving calculations.

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