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Admission Test Certified Public Accountant (Financial Accounting & Reporting) Sample Questions:

1. According to the FASB conceptual framework, what does the concept of reliability in financial reporting include?

A) Effectiveness.
B) Neutrality.
C) Certainty.
D) Precision.

2. A development stage enterprise should use the same generally accepted accounting principles that apply to established operating enterprises for:

A) Option D
B) Option A
C) Option C
D) Option B

3. In general, an enterprise preparing interim financial statements should:

A) Defer recognition of seasonal revenue.
B) Disregard permanent decreases in the market value of its inventory.
C) Allocate revenues and expenses evenly over the quarters, regardless of when they actually occurred.
D) Use the same accounting principles followed in preparing its latest annual financial statements.

4. Lore Co. changed from the cash basis of accounting to the accrual basis of accounting during 1994. The cumulative effect of this change should be reported in Lore's 1994 financial statements as a:

A) Component of income after extraordinary item.
B) Prior period adjustment resulting from the change in accounting principle.
C) Prior period adjustment resulting from the correction of an error.
D) Component of income before extraordinary item.

5. Grum Corp., a publicly-owned corporation, is subject to the requirements for segment reporting. In its income statement for the year ended December 31, 1991, Grum reported revenues of $50,000,000, operating expenses of $47,000,000, and net income of $3,000,000. Operating expenses include payroll costs of $ 15,000,000. Grum's combined identifiable assets of all industry segments at December 31, 1991, were $40,000,000.
In its 1991 financial statements, Grum should disclose major customer data if sales to any single customer amount to at least:

A) $1,500,000
B) $300,000
C) $5,000,000
D) $4,000,000

Solutions: