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Admission Test Financial-Accounting-Reporting Exam Syllabus Topics:

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

1. On November 1, 20X2, Smith Co. contracted to dispose of an industry segment. Throughout 20X2 the segment had operating losses. These losses were expected to continue until the segment's disposition.
If a loss is projected on final disposition, how much of the operating losses should be included in the loss from discontinued operations reported in Smith's 20X2 income statement?
I. Operating losses for the period January 1 to October 31, 20X2.
II. Operating losses for the period November 1 to December 31, 20X2.
III. Estimated operating losses for the period January 1 to February 28, 20X3.

A) II only.
B) I and III only.
C) I and II only.
D) II and III only.

2. Which of the following is a generally accepted accounting principle that illustrates the practice of conservatism during a particular reporting period?

A) Reporting investments with appreciated market values at market value.
B) Accrual of a contingency deemed to be reasonably possible.
C) Capitalization of research and development costs.
D) Reporting inventory at the lower of cost or market value.

3. According to the FASB conceptual framework, predictive value is an ingredient of:

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

4. Which of the following should be reported as a prior period adjustment?

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

5. Goddard has used the FIFO method of inventory valuation since it began operations in 1987. Goddard decided to change to the weighted-average method for determining inventory costs at the beginning of 1990. The following schedule shows year-end inventory balances under the FIFO and weighted-average methods:

What amount, before income taxes, should be reported in the 1990 retained earnings statement as the cumulative effect of the change in accounting principle?

A) $0.
B) $2,000 increase.
C) $5,000 decrease.
D) $3,000 decrease.

Solutions: