Prepare with CIMA F1 exam torrent, pass for sure
Updated: Jul 31, 2026
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CIMA F1 Exam Overview:
| Certification Vendor: | CIMA (Chartered Institute of Management Accountants) |
| Exam Name: | Financial Reporting |
| Exam Number: | F1 |
| Exam Duration: | 90 minutes |
| Real Exam Qty: | 60 objective test questions |
| Available Languages: | English |
| Exam Format: | Objective Test (multiple choice / auto-marked questions), Computer-based exam |
| Certificate Validity Period: | No fixed expiry for the qualification once achieved; progression required within CGMA route requirements |
| Passing Score: | 100/150 (approximately 67%) |
| Exam Price: | Varies by region (typically around £100–£150 GBP) |
| Related Certifications: | CIMA Certificate in Business Accounting (Cert BA) CIMA Operational Level CGMA Designation |
| Recommended Training: | CIMA Official Study Resources |
| Exam Registration: | CIMA Official Exam Registration |
| Sample Questions: | CIMA F1 Sample Questions |
| Exam Way: | Computer-based exam via Pearson VUE test centres or online remote proctoring (where available) |
| Pre Condition: | No formal prerequisites for entry, but typically part of CIMA CGMA Professional Qualification progression (Operational Level follows or is taken alongside other Operational papers) |
| Official Syllabus URL: | https://www.cimaglobal.com/Qualifications/CGMA-Professional-Qualification/ |
CIMA F1 Exam Syllabus Topics:
| Section | Objectives |
|---|---|
| Financial Reporting Fundamentals | - Regulatory Framework
|
| Financial Statement Analysis | - Interpretation of financial information
|
| Accounting Standards Application | - Basic application of IFRS standards
|
CIMA Financial Reporting Sample Questions:
1. Company R use a defined benefit plan pension scheme. Employee UW has been working for Company R for
25 years. The defined benefit plan is 1.5% of the employee's annual salary during their time at the company, for every year of employment.
Employee UW started on a £18,000 per annum salary. After 10 years of employment. Employee UW received a promotion and began earning £22,000. After another 3 years of employment. Employee UW got promoted to a wage of £35,000, and is still on this salary now. How much pension has Employee UW accumulated since working at Company R?
A) £6,750
B) £9,375
C) £18,000
D) £9,900
2. BCD's financial statements for the year ending 30 November 20X3 include the following:
Inventory at 30 November 20X2 was $220,000.
What is BCD's average inventory holding period for the year ended 30 November 20X3?
A) 35 days
B) 45 days
C) 42 days
D) 37 days
3. An entity opens a new factory and receives a government grant of $25,000 towards the cost of new plant and equipment. This new plant and equipment originally costs $100,000.
The entity uses the net cost method allowed by IAS 20 Accounting for Government Grants and Disclosure of Government Assistance to record government grants of this nature. All plant and equipment is depreciated at
20% a year on a straight line basis.
Calculate the amount of depreciation to be included for this plant and equipment in the statement of profit of loss for the factory's first year of operation.
Give your answer to the nearest whole $.
4. In 20X4, DEF closed its business having made a trading loss of $160,000. In DEF's country of residence, trading losses may be carried back three years on a LIFO basis.
The profits for the last four years of trading were:
What are the taxable profits or losses for years 20X1 and 20X2?
A) 20X1 $150,000, 20X2 $nil
B) 20X1 $150,000, 20X2 $133,000
C) 20X1 $10,000, 20X2 $113,000
D) 20X1 $143,000, 20X2 $ nil
5. ABC has the following working capital ratios at 31 December 20X2:
During the year ended 31 December 20X4 credit purchases were $1,700,000 and at 31 December 20X4 the outstanding trade payables balance was $340,000
Calculate the working capital cycle for ABC.
Give your answer to the nearest whole number of days and assume there are 365 days in a year.
Solutions:
| Question # 1 Answer: D | Question # 2 Answer: C | Question # 3 Answer: Only visible for members | Question # 4 Answer: D | Question # 5 Answer: Only visible for members |
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