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Admission Test Financial-Accounting-Reporting Exam Syllabus Topics:

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

1. How should the effect of a change in accounting estimate be accounted for?

A) As a prior period adjustment to beginning retained earnings.
B) By restating amounts reported in financial statements of prior periods.
C) By reporting pro forma amounts for prior periods.
D) In the period of change and future periods if the change affects both.

2. During 1992, Krey Co. increased the estimated quantity of copper recoverable from its mine. Krey uses the units of production depletion method. As a result of the change, which of the following should be reported in Krey's 1992 financial statements?

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

3. If a company is not presenting comparative financial statements, the correction of an error in the financial statements of a prior period should be reported, net of applicable income taxes, in the current:

A) Income statement after income from continuing operations and before extraordinary items.
B) Retained earnings statement as an adjustment of the opening balance.
C) Income statement after income from continuing operations and after extraordinary items.
D) Retained earnings statement after net income but before dividends.

4. Financial reporting by a development stage enterprise differs from financial reporting for an established operating enterprise in regard to footnote disclosures:

A) And revenue recognition principles only.
B) Only.
C) And revenue and expense recognition principles.
D) And expense recognition principles only.

5. In 1990, Teller Co. incurred losses arising from its guilty plea in its first antitrust action, and from a substantial increase in production costs caused when a major supplier's workers went on strike. Which of these losses should be reported as an extraordinary item?

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

Solutions: