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Admission Test Financial-Accounting-Reporting Exam Syllabus Topics:

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

1. According to the FASB conceptual framework, the usefulness of providing information in financial statements is subject to the constraint of:

A) Consistency.
B) Cost-benefit.
C) Representational faithfulness.
D) Reliability.

2. Foy Corp. failed to accrue warranty costs of $50,000 in its December 31, 1992, financial statements. In addition, a $30,000 change from straight-line to accelerated depreciation was made at the beginning of 1993. Both the $50,000 and the $30,000 are net of related income taxes. What amount should Foy report as prior period adjustments in 1993?

A) $50,000
B) $0
C) $80,000
D) $30,000

3. In open market transactions, Gold Corp. simultaneously sold its long-term investment in Iron Corp. bonds and purchased its own outstanding bonds. The broker remitted the net cash from the two transactions.
Gold's gain on the purchase of its own bonds exceeded its loss on the sale of the Iron bonds. Assume the transaction to purchase its own outstanding bonds is unusual in nature and has occurred infrequently.
Gold should report the:

A) Effect of its own bond transaction as an extraordinary gain, and report the Iron bond transaction loss in income before extraordinary items.
B) Effect of its own bond transaction gain in income before extraordinary items, and report the Iron bond transaction as an extraordinary loss.
C) Net effect of the two transactions as an extraordinary gain.
D) Net effect of the two transactions in income before extraordinary items.

4. Which of the following facts concerning fixed assets should be included in the summary of significant accounting policies?

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

5. Which of the following assumptions means that money is the common denominator of economic activity and provides an appropriate basis for accounting measurement and analysis?

A) Going concern.
B) Monetary unit.
C) Economic entity.
D) Periodicity.

Solutions: