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CIMAPRA19-F01-1 Exam Questions

Exam Name: F1 Financial Reporting
Exam Code: CIMAPRA19-F01-1
Related Certification(s): CIMA Professional Qualification Certification
Certification Provider: CIMA
Number of CIMAPRA19-F01-1 practice questions in our database: 177 (updated: May. 15, 2025)
Expected CIMAPRA19-F01-1 Exam Topics, as suggested by CIMA :
  • Topic 1: Explain specific financial reporting standards/ Managing cash and working capital
  • Topic 2: Idendtify regulators and describe their role/ Explain and calculate operating and cash cycles
  • Topic 3: Apply different techniques used to manage working capital/ Regulatory environment of financial reporting
  • Topic 4: Distinguish between the types and sources of short-term finance/ Apply corporate governance principales to financial reporting
  • Topic 5: Apply financial reporting standards to prepare basic financial statements/ End of topic revision and question practice
  • Topic 6: Indentify the main elements of financial statements/ Revise and practice questions under exam conditions
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Margot

9 days ago
CIMA F1 conquered! Pass4Success provided perfect practice. Much appreciated!
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Thurman

1 months ago
Passed CIMA F1 today! Pass4Success, your questions were key. Thanks a ton!
upvoted 0 times
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Angelo

2 months ago
CIMA F1 certified! Pass4Success made last-minute prep a breeze. Grateful!
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Bulah

3 months ago
Nailed CIMA F1! Pass4Success, your exam questions were gold. Thank you!
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Margot

4 months ago
Feeling great after passing the CIMA F1 exam! One tricky question on financial statements asked about the recognition criteria for intangible assets under IAS 38. I wasn't entirely confident, but Pass4Success practice questions were a big help.
upvoted 0 times
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Johnna

4 months ago
CIMA F1 success! Pass4Success questions were incredibly relevant. Saved me time!
upvoted 0 times
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Shaquana

5 months ago
Pass4Success, you're the real MVP! Passed CIMA F1 with flying colors. Thanks!
upvoted 0 times
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Franchesca

5 months ago
Just passed the CIMA F1 exam! A challenging question on managing cash and working capital asked about the calculation of the operating cash flow ratio. I was a bit unsure, but the practice questions from Pass4Success really helped me prepare.
upvoted 0 times
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Johnna

6 months ago
I passed the CIMA F1 exam, and I'm so relieved! One question that threw me off was about the regulatory environment of financial reporting, specifically the requirements of IAS 1 for financial statement presentation. Thanks to Pass4Success practice questions, I managed to get through it.
upvoted 0 times
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Leslee

6 months ago
Aced CIMA F1 Financial Reporting! Pass4Success questions were lifesavers. Thanks!
upvoted 0 times
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Tatum

6 months ago
Excited to share that I passed the CIMA F1 exam! There was a difficult question on the principles of taxation, particularly about the treatment of capital allowances. I wasn't sure of my answer, but the practice questions from Pass4Success were incredibly helpful.
upvoted 0 times
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Curtis

7 months ago
I passed the CIMA F1 exam, and I'm over the moon! A tough question on the financial statements section asked about the treatment of revaluation surplus in the statement of changes in equity. I was uncertain, but Pass4Success practice questions made a big difference.
upvoted 0 times
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Whitley

7 months ago
Thrilled to announce that I passed the CIMA F1 exam! One challenging question was about managing cash and working capital, specifically the calculation of the cash conversion cycle. I wasn't confident in my answer, but the practice questions from Pass4Success were a lifesaver.
upvoted 0 times
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Genevive

7 months ago
CIMA F1 done! Pass4Success made it possible in such a short time. Grateful!
upvoted 0 times
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Marquetta

8 months ago
Feeling ecstatic after passing the CIMA F1 exam! There was a tricky question on the regulatory environment of financial reporting, asking about the implications of IFRS 15 on revenue recognition. I was a bit unsure, but the practice questions from Pass4Success really helped me prepare.
upvoted 0 times
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Tiera

8 months ago
Thanks to Pass4Success for their exam prep materials! Their practice questions were spot-on and really helped me pass the CIMA F1 exam in a short time. Highly recommended for anyone preparing for this challenging exam.
upvoted 0 times
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Chaya

8 months ago
I just passed the CIMA F1 Financial Reporting exam, and I couldn't be happier! One of the questions that really stumped me was about the principles of taxation, specifically regarding the calculation of deferred tax liabilities. I wasn't entirely sure how to approach it, but thanks to the practice questions from Pass4Success, I managed to get through it.
upvoted 0 times
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Beckie

8 months ago
Just passed CIMA F1! Pass4Success questions were spot-on. Thanks for the quick prep!
upvoted 0 times
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Tijuana

11 months ago
Just passed the CIMA F1 Financial Reporting exam! Watch out for questions on consolidated financial statements, especially adjustments for intra-group transactions. Understanding the principles of group accounts is crucial. Thanks to Pass4Success for the spot-on practice questions that helped me prepare efficiently!
upvoted 0 times
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Free CIMA CIMAPRA19-F01-1 Exam Actual Questions

Note: Premium Questions for CIMAPRA19-F01-1 were last updated On May. 15, 2025 (see below)

Question #1

What does the exemption method of giving double taxation relief mean?

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Correct Answer: B

Question #2

Which of the following is a characteristic of a defined contribution post-employment benefit scheme?

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Correct Answer: A

Question #3

The following information is extracted from the statement of financial position for ZZ at 31 March 20X3:

Included within cost of sales in the statement of profit or loss for the year ended 31 March 20X3 is $20 million relating to the loss on the sale of plant and equipment which had cost $100 million in June 20X1.

Depreciation is charged on all plant and equipment at 25% on a straight line basis with a full year's depreciation charged in the year of acquisition and none in the year of sale.

The revaluation reserve relates to the revaluation of ZZ's property.

The total depreciation charge for property, plant and equipment in ZZ's statement of profit of loss for the year ended 31 March 20X3 is $80 million.

The corporate income tax expense in ZZ's statement of profit or loss for year ended 31 March 20X3 is $28 million.

ZZ is preparing its statement of cash flows for the year ended 31 March 20X3.

What cash outflow figure should be included within cash flows from investing activities for the purchase of property, plant and equipment?

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Correct Answer: A

Question #4

From the list below identify the item that appears in the statement of financial position.

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Correct Answer: B

Question #5

An entity has an inventory holding period of 52 days.

This means that the inventory:

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Correct Answer: B

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