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

1. In Baer Food Co.'s 1990 single-step income statement, the section titled "Revenues" consisted of the following:

In the revenues section of its 1990 income statement, Baer Food should have reported total revenues of:

A) $216,300
B) $201,900
C) $203,700
D) $215,400

2. On June 30, 1991, Mill Corp. incurred a $100,000 net loss from disposal of a component of a business. Also, on June 30, 1991, Mill paid $40,000 for property taxes assessed for the calendar year 1991. What amount of the foregoing items should be included in the determination of Mill's net income or loss for the six-month interim period ended June 30, 1991?

A) $140,000
B) $70,000
C) $90,000
D) $120,000

3. A transaction that is unusual, but not infrequent, should be reported separately as a(an):

A) Extraordinary item, net of applicable income taxes.
B) Component of income from continuing operations, but not net of applicable income taxes.
C) Component of income from continuing operations, net of applicable income taxes.
D) Extraordinary item, but not net of applicable income taxes.

4. Opto Co. is a publicly-traded, consolidated enterprise reporting segment information. Which of the following items is a required enterprise-wide disclosure regarding external customers?

A) The identity of any external customer providing 10% or more of a particular operating segment's revenue.
B) The fact that transactions with a particular external customer constitute more than 10% of the total enterprise revenues.
C) Information on major customers is not required in segment reporting.
D) The identity of any external customer considered to be "major" by management.

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

Solutions: