CIMA C5 mock test.docx
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CIMA C5 mock test.docx
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CIMAC5mocktest
1ExeLtdwasundercontracttodelivergoodsbyroadtoLondonforWyeLtdfor£2,000.Afterpartofthejourneywascompleted,thedeliveryvehiclebrokedownandWyeLtdwasforcedtoarrangeforZedLtdtocompletethedelivery.
Iftherearenoprovisionsinthecontracttodealwiththissituation,whichofthefollowingiscorrect?
AExeLtdisentitledtopartofthedeliveryfee
BExeLtdisentitledtonothing
CExeLtdisentitledtoareasonablesumfortheworkdone
DExeLtdisentitledtothefull£2,000
2Whichthreeofthefollowingmustbeincludedonastatementofwrittenparticularsofemployment?
Namesofemployerandemployee
Dateonwhichemploymentbegan
Payrateandintervalsatwhichitispaid
Setholidaydatesinthefirstyearofemployment
Detailsofdisciplinarymethods
3Whichofthefollowingminorityrightsisnotcorrect?
ARighttoapplytothecourtinrespectofunfairlyprejudicialconduct
BRighttopetitiontheGovernmentforwindinguponthejustandequitableground
CRightof15%ofmembersofaclasstoapplytothecourtforcancellationofavariationoftheirrights
DRightof200+memberstoapplytotheGovernmenttoinvestigatethecompany'saffairs
4WhichofthefollowingarecorrectdifferencesbetweenShariaandCodifiedlawsystems?
(i)Sharialawtranscendsnationalboundaries
(ii)JudgesunderSharialawcannotcreatelaw
(iii)Codifiedlawiswrittenbyman
(iv)ThereisnocodificationoflawsunderSharialaw
A(i),(ii)and(iii)only
B(i)and(iii)only
C(ii),(iii)and(iv)only
DAlloftheabove
5Whichofthefollowingremediesisnotavailableforabreachofacontracttoprovidepersonalservices?
ADamages
BAdecreeofspecificperformance
CAninjunction
DAnactionfortheprice
6Whatiscorporategovernance?
AStockmarketregulationswhichgovernhowpubliccompaniesarerun
BEthicalguidelinesfordirectors
CThesystembywhichcompaniesaredirectedandcontrolled
DDirectors'legalobligations
7Whichofthefollowingisanexampleofhowcompanylawhasinfluencedacompany'scorporategovernance?
AApubliccompanythatsplitstheroleofchairmanandchiefexecutive
BApubliccompanythatsetsupanauditcommittee
CApubliccompanythatsetsdirectors'noticeperiodsatoneyearorless
DApubliccompanythathasanannualgeneralmeeting
8WhichthreeofthefollowingmayrequireParliamentaryinputtogiveeffecttothem?
Delegatedlegislation
Statute
EUregulations
EUdirectives
EUdecisions
9Inwhichofthefollowingisthereapresumptionthatlegalrelationsareintended?
AApromisebyafathertomakeagifttohisson
BAcommercialtransaction
CAdomesticarrangement
DAsocialarrangement
10Whichofthefollowingstatementsaboutissuingsharesisnotcorrect?
ADirectorsofprivatecompanieswithoneclassofsharehaveauthoritytoissuesharesunlessthisisrestrictedbythearticles
BOnlydirectorsofpubliccompaniesmustseekapprovalfromthemembersbeforeallottingshares
CAuthoritygiventodirectorstoallotsharesmuststatethemaximumnumberofsharesthatcanbeallotted
DIfauthorityisnotgrantedbythearticles,anordinaryresolutionisrequiredtogivedirectorsauthoritytoallotshares
11Whichofthefollowingdescribestheminimumrequirementformemberstorequisitionageneralmeetingofapubliccompany?
AMembersholdingnotlessthan5%ofthecompany'sissuedsharecapitalwhichcarriesvotingrights
BMembersholdingnotlessthan10%ofthecompany'sissuedsharecapitalwhichcarriesvotingrights
CMembersholdingnotlessthan20%ofthecompany'sissuedsharecapitalwhichcarriesvotingrights
DMembersholdingnotlessthan50%ofthecompany'sissuedsharecapitalwhichcarriesvotingrights
12WhichthreeofthefollowingstatementsdescribetheactivitiesregulatedbytheProfessionalOversightBoard?
Registrationofmembersofaccountancybodies
Trainingandeducationofmembersofaccountancybodies
Developmentofaccountingregulationsonbehalfofaccountancybodies
Applicationofaccountingregulationsbymembersofaccountancybodies
Conductanddisciplineofmembersofaccountancybodies
13ABCLtdhascontractedwithDEFLtd.IfABCLtdactsinbreachofawarranty,whichofthefollowingis/arecorrect?
(i)DEFLtdmayterminatethecontractandsuefordamages
(ii)DEFLtdmaysuefordamagesbutmaynotterminatethecontract
(iii)DEFLtdmayignorethebreachandcontinuewiththecontract
A(i)only
B(i)and(iii)only
C(ii)and(iii)only
DAlloftheabove
14WhichofthefollowingisnotaboardcommitteesuggestedbytheCombinedCode?
AAudit
BInvestment
CNomination
DRemuneration
15Whichofthefollowingstatementsiscorrect?
AAllEnglishcourtsmustapplyEuropeanLawevenifitcontradictsEnglishLaw.
BIfEuropeanandEnglishLawconflict,Englishcourtscannotapplyeitherlaw.
CAnEnglishcourtmustapplyEnglishLawunlessitobtainstheGovernment'spermissiontoapplyEuropeanLaw.
DAllEnglishcourtsareobligedtoapplyEnglishLawevenifitcontradictsEuropeanLaw.
16Whenobtainingprofessionaladvicetoresolveanethicalconflict,specialcaremustbetakentoavoidbreachingwhichfundamentalethicalprinciple?
AIntegrity
BObjectivity
CConfidentiality
DProfessionalbehaviour
17Themaximumtotalperiodofstatutorymaternityleavethatawomanmaybeentitledtois:
ASixweeks
BTwelveweeks
CTwenty-sixweeks
DFifty-twoweeks
18Whichthreeofthefollowingdescribehowanaccountantcandeveloptheirpersonalqualityofrespect?
Bydevelopingconstructiverelationshipswithothers
Byrecognisingtherightsofothers
Byavoidingdisagreementswithothers
Bynotchallengingtheviewsofthosemorequalifiedthanthem
Byarguingtheirownopinionbutacceptingtheviewsofothers
19Intheeventofanaccountant'sprofessionalethicsbeinginconflictwithacontractualobligation,whatcourseofactionshouldbetaken?
ATheaccountantshouldmeettheircontractualobligationattheexpenseoftheirprofessionalethics
BTheaccountantshouldfollowtheirprofessionalethicsattheexpenseoftheircontractualobligation
CTheaccountantshouldactinaccordancewiththeirpersonalethics
DTheaccountantshouldfollowanyadvicegiventothembytheiremployer
20Whichofthefollowingisanexampleofhowbusinessethicsmayinfluencecorporategovernance?
AWhenabusinesschoosesasupplieronthebasisofcost
BWhenabusinesschoosesasupplieronthebasisofproductquality
CWhenabusinesschoosesasupplieronthebasisofitsemployees'workingconditions
DWhenabusinesschoosesasupplieronthebasisofspeedofdelivery
21Whichofthefollowingwouldstronglyindicatethatapersonwasanemployee?
AHeuseshisowntools
BHeisdelegatedwork
CHerendersinvoicestothecompany
DHehasacontractwiththecompany
22Therepeatedpracticeofcertainprinciplescancreateanobligationtocontinuetodosointhefuture.Thisisasourceoflawunderwhichsystem?
ACommonlaw
BCodifiedsystems
CSharialaw
DInternationallaw
23Whichthreeofthefollowingstatementsconcerningcompanymeetingsarecorrect?
Membersholding10%ofthevotingrightsofaprivatecompanymayrequisitionameeting,thisis
reducedto5%ifthecompanyhasnotheldameetingfor12months
Membersholdingaminimumof95%ofthevotingrightsofaprivatecompanymustagreeifthe
noticeperiodforageneralmeetingistobewaived
Apollcanbedemandedbymembersorproxiesrepresentingatleast10%ofthevotingrights
Resultsofaquotedcompanypollmustbepublishedonitswebsite
Proxiesarenotincludedinthecalculationwhendecidingwhetherornotaquorumexists
Mockassessment1:
questions145
24Youareworkingasanassistantmanagementaccountantinalargemanufacturingcompanyandyourroleinvolvescostingnewproducts.Along-timesupplierhasinvitedyouandyourcolleaguesoutforlunch.
Doyouhaveanethicaldilemma?
ANodilemma
BYes,ariskofbreakingintegrity
CYes,ariskofbreakingobjectivity
DYes,ariskofbreakingconfidentiality
25Yourmanagerhaspassedyoutheirworkforyoutodouble-check.Youfindalargenumberoferrorsbutyourmanagerinsistsitisfineandtellsyoutosendittothefinancedirector.
Doyouhaveanethicaldilemma?
ANodilemma
BYes,ariskofbreakingobjectivity
CYes,ariskofbreakingintegrity
DYes,ariskofbreakingconfidentiality
26Whilstworkinginyourcompany'spayrolldepartment,anemployeehasaskedyoutoposttheirsalarydetailstoabuildingsocietyinsupporttheirmortgageapplication.Youhavebeengiventhenameandaddressofthepersondealingwiththeapplicationatthebuildingsocietyandtheapprovalfromthepayrollmanagertosendoutthedetails.
Doyouhaveanethicaldilemma?
ANodilemma
BYes,ariskofbreakingprofessionalcompetence
CYes,ariskofbreakingconfidentiality
DYes,ariskofbreakingobjectivity
27Acolleaguehasrecentlygainedpromotionandyouhavetakenovertheirworkonthereceivablesledger.Duringthehand-over,thecolleaguegivesyoualistofcustomersthathecalls'trouble-makers'.Hesays,'youwon'tgetonwiththem,theyareallrudeandneverpayontime'.
Doyouhaveanethicaldilemma?
ANodilemma
BYes,ariskofbreakingprofessionalbehaviour
CYes,ariskofbreakingconfidentiality
DYes,ariskofbreakingobjectivity
28OnaFridaynightoutintownyoumeetwithafriendwhoworksforacompanythatsuppliesmaterialstoyours.Yourfriend'semployerisfacingclosure,butearlierthatdayyoulearnedthatyourcompanyawardedthemanewcontractthatwillsaveit.Thesupplierw
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