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

1. The summary of significant accounting policies should disclose the:

A) Criteria for determining which investments are treated as cash equivalents.
B) Concentration of credit risk of all financial instruments by geographical region.
C) Maturity dates of noncurrent debts.
D) Terms for convertible debt to be exchanged for common stock.

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) Reporting inventory at the lower of cost or market value.
D) Capitalization of research and development costs.

3. Which of the following factors determines whether an identified segment of an enterprise should be reported in the enterprise's financial statements under SFAS No. 131, Disclosures about Segments of an Enterprise and Related Information?
I. The segment's assets constitute more than 10% of the combined assets of all operating segments.
II. The segment's liabilities constitute more than 10% of the combined liabilities of all operating segments.

A) I only.
B) II only.
C) Both I and II.
D) Neither I nor II.

4. On January 2, 1993, Quo, Inc. hired Reed to be its controller. During the year, Reed, working closely with Quo's president and outside accountants, made changes in accounting policies, corrected several errors dating from 1992 and before, and instituted new accounting policies.
Quo's 1993 financial statements will be presented in comparative form with its 1992 financial statements.
This question represents one of Quo's transactions. List A represents possible clarifications of these transactions as: a change in accounting principle, a change in accounting estimate, a correction of an error in previously presented financial statements, or neither an accounting change nor an accounting error.
Item to Be Answered
As a result of a production breakthrough, Quo determined that manufacturing equipment previously depreciated over 15 years should be depreciated over 20 years.
List A (Select one)

A) Change in accounting principal.
B) Change in accounting estimate.
C) Neither an accounting change nor an accounting error.
D) Correction of an error in previously presented financial statements.

5. 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) $80,000
B) $30,000
C) $0
D) $50,000

Solutions: