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

1. Which of the following should be disclosed in a summary of significant accounting policies?
I. Management's intention to maintain or vary the dividend payout ratio.
II. Criteria for determining which investments are treated as cash equivalents.
III. Composition of the sales order backlog by segment.

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

2. Which of the following should be disclosed for each reportable operating segment of an enterprise?

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

3. Coffey Corp.'s trial balance of Income Statement Accounts for the year ended December 31, 1988 as follows:

Coffey's income tax rate is 30%. The gain on debt extinguishment is considered a usual and recurring part of Coffey's operations. Coffey prepares a multiple-step income statement for 1988.
Income from operations before income tax is:

A) $230,000
B) $200,000
C) $240,000
D) $190,000

4. Wilson Corp. experienced a $50,000 decline in the market value of its inventory in the first quarter of its fiscal year. Wilson had expected this decline to reverse in the third quarter, and in fact, the third quarter recovery exceeded the previous decline by $10,000. Wilson's inventory did not experience any other declines in market value during the fiscal year. What amounts of loss and/or gain should Wilson report in its interim financial statements for the first and third quarters?

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

5. A material loss should be presented separately as a component of income from continuing operations when it is:

A) Not unusual in nature but infrequent in occurrence.
B) Unusual in nature and infrequent in occurrence.
C) A cumulative effect type change in accounting principle.
D) An extraordinary item.

Solutions: