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CPA Australia Financial-Accounting-and-Reporting Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Topic 1: Analysis of financial statements | 10% | - Financial ratio calculation and interpretation - Limitations of financial statement analysis |
| Topic 2: Application of specific accounting standards | 22% | - Revenue recognition and ledger reconciliation - Foreign currency transactions and translation - Intangible assets and journal entries - Current and deferred income tax accounting |
| Topic 3: Business combinations | 13% | - Non-controlling interest and control concepts - Goodwill measurement and disclosure - Impairment and journal entries - Accounting issues for business combinations - Consolidated financial statements |
| Topic 4: The accounting theory | 15% | - Agency and contracting theories - Recognition criteria per conceptual framework - Historical cost vs other valuation methods |
| Topic 5: Financial statements | 15% | - Statement of financial position - Statement of cash flows - Discrepancy detection and correction - Statement of profit or loss and other comprehensive income |
| Topic 6: The financial reporting environment | 25% | - Users and developments impacting reporting - Regulatory environment and reporting requirements - Accounting standards and policies - Types of business entity and structure - Role of International Accounting Standards Board - Accounting regulation and GAAP/IFRS - Conceptual framework and elements of financial statements |
CPA Australia CPA Financial Accounting and Reporting Sample Questions:
Which one of the following statements is correct about using judgement in the financial reporting process?
- A. Judgement can be allowed in the statement of comprehensive income but not in the statement of financial position.
- B. A true and fair view cannot be assured if individual judgement is allowed.
- C. Use of individual judgement is required to choose between alternative methods available within accounting standards.
- D. Accountants should not be allowed to use their own judgement.
Correct Answer: C 🗳️
To be relevant, financial information has to
I)be provided in a timely manner.
II)comply with the going concern assumption.
III)have predictive and/or confirmatory value.
IV)exclude computations that are difficult to understand.
- A. II and III only
- B. I and III only
- C. I and II only
- D. III and IV only
Correct Answer: B 🗳️
When business managers seek detailed information about the profitability or efficiency of different parts of their operations, they would find the most useful information in
- A. various management accounting reports.
- B. financial statements as specified by IAS 1 Presentation of Financial Statements.
- C. the annual financial report.
- D. the company's accounting policies.
Correct Answer: A 🗳️
A company's financial report is compliant with International Financial Reporting Standards. Where in the report would an investor find the amount of money received by the company for investment activities?
- A. statement of changes in equity
- B. statement of financial position
- C. statement of comprehensive income
- D. statement of cash flows
Correct Answer: D 🗳️
Which one of the following methods is not used for 'creative accounting'?
- A. off balance sheet financing
- B. profit smoothing
- C. aggressive debt management
- D. window dressing
Correct Answer: C 🗳️
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