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CIMA F1
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CIMA F1 Questions and Answers
Country ZZ allows the cost of a capital asset to be adjusted for an indexation allowance which takes into consideration the effect of inflation, although the indexation allowance cannot convert a chargeable gain into a chargeable loss.
The following data relates to the sale of an asset during the year ended 31 March 20X4:
Calculate the chargeable gain or loss in respect of the sale of this asset.
Give your answer to the nearest $.
GH's tax liability at 30 June 20X3 in respect of the tax charge on the profits for the year ended 30 June 20X3 is $876,000.
There was an over provision of $105,000 that related to the tax charge on the profits for the year ending 30 June 20X2.
What amount should be shown in GH's statement of profit or loss for the year ending 30 June 20X3?
Give your answer to the nearest $.
The statement of profit or loss for PQ, ST and AB for the year ended 31 December 20X0 are shown below:
1. PQ acquired 80% of its subsidiary, ST, on 1 January 20X0 and 40% of its associate, AB, on 1 September 20X0.
2. Since acquistion PQ has sold goods to ST and AB for $20,000 and $30,000 respectively. At the year end both ST and AB have 50% of these goods remaining in inventory. PQ uses a mark-up of 20% on all of its sales.
3. Since acquisition the goodwill in respect of ST has been impaired by $8,000 and the investment in AB has been impaired by $2,000.
4. PQ uses the fair value method for non-controlling interest at acquisition.
Calculate the amount that will be shown as the share of profit of associate in PQ's consolidated statement of profit or loss for the year ended 31 December 20X0.
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Passing the F1 exam opens the door to roles in financial accounting, reporting, and compliance. Employers value CIMA-qualified professionals for their ability to interpret financial data and make strategic decisions—essential skills in today’s data-driven business world.
The F1 syllabus focuses on regulatory environments, financial statements, and principles of taxation. It also includes fundamental accounting standards like IFRS and emphasizes reporting requirements for groups and entities.
While F1 does require dedication, it's designed for early-stage learners. With proper study and real-world examples—like analyzing balance sheets or income statements—it becomes more manageable and practical.
CIMA F1 is more focused on real-world applications and global standards like IFRS, making it highly practical for finance professionals. Unlike academic courses, it integrates reporting, ethics, and digital finance within a business context.
CIMA-approved study texts, video tutorials, Kaplan and BPP revision kits, and practice questions are all invaluable. Pair these with CIMA’s own sample assessments for a full preparation toolkit.
Yes. F1 includes content on digital finance, automation, and emerging technologies—preparing you for modern accounting environments that rely on tools like ERP and AI.
Managing Finance in a Digital World
Management Accounting
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