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

1. According to the FASB conceptual framework, which of the following situations violates the concept of reliability?

A) Financial statements are issued nine months late.
B) Management reports to stockholders regularly refer to new projects undertaken, but the financial statements never report project results.
C) Data on segments having the same expected risks and growth rates are reported to analysts estimating future profits.
D) Financial statements include property with a carrying amount increased to management's estimate of market value.

2. In Yew Co.'s 1992 annual report, Yew described its social awareness expenditures during the year as follows:
"The Company contributed $250,000 in cash to youth and educational programs. The Company also gave $140,000 to health and human-service organizations, of which $80,000 was contributed by employees through payroll deductions. In addition, consistent with the Company's commitment to the environment, the Company spent $100,000 to redesign product packaging."
What amount of the above should be included in Yew's income statement as charitable contributions expense?

A) $490,000
B) $310,000
C) $390,000
D) $410,000

3. Dean Co. acquired 100% of Morey Corp. prior to 1989. During 1989, the individual companies included in their financial statements the following:

What amount should be reported as related party disclosures in the notes to Dean's 1989 consolidated financial statements?

A) $330,000
B) $175,000
C) $150,000
D) $155,000

4. During 1990, Fuqua Steel Co. had the following unusual financial events occur:
* Bonds payable were retired five years before their scheduled maturity, resulting in a $260,000 gain. Fuqua has frequently retired bonds early when interest rates declined significantly.
* A steel forming segment suffered $255,000 in losses due to hurricane damage. This was the fourth similar loss sustained in a 5-year period at that location.
* A component of Fuqua's operations, steel transportation, was sold at a net loss of $350,000.
This was Fuqua's first divestiture of one of its operating segments.
Before income taxes, what amount should be disclosed as the gain (loss) from extraordinary items in 1990?

A) $0
B) $5,000
C) $(90,000)
D) $(350,000)

5. Is the cumulative effect of an inventory pricing change on prior years earnings reported on the financial statements for

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

Solutions: