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

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

1. An extraordinary gain should be reported as a direct increase to which of the following?

A) Income from continuing operations, net of tax.
B) Net income.
C) Income from discontinued operations, net of tax.
D) Comprehensive income.

2. Chester Corp. was a development stage enterprise from its inception on September 1, 1987 to December 31, 1988. The following information was taken from Chester's accounting records for the above period:

For the period September 1, 1987 to December 31, 1988, what amount should Chester report as net loss?

A) $150,000
B) $450,000
C) $ 50,000
D) $350,000

3. A change from the cost approach to the market approach of measuring fair value is considered to be what type of accounting change?

A) Change in accounting principle.
B) Change in accounting estimate.
C) Change in valuation technique.
D) Error correction.

4. Lore Co. changed from the cash basis of accounting to the accrual basis of accounting during 1994. The cumulative effect of this change should be reported in Lore's 1994 financial statements as a:

A) Prior period adjustment resulting from the correction of an error.
B) Component of income after extraordinary item.
C) Prior period adjustment resulting from the change in accounting principle.
D) Component of income before extraordinary item.

5. On August 31, 1992, Harvey Co. decided to change from the FIFO periodic inventory system to the weighted average periodic inventory system. Harvey is on a calendar year basis. The cumulative effect of the change is determined:

A) During 1992 by a weighted average of the purchases.
B) As of August 31, 1992.
C) During the eight months ending August 31, 1992, by a weighted average of the purchases.
D) As of January 1, 1992.

Solutions: