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

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Admission Test Financial-Accounting-Reporting Exam Syllabus Topics:

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

1. According to the FASB conceptual framework, which of the following is an essential characteristic of an asset?

A) An asset provides future benefits.
B) The claims to an asset's benefits are legally enforceable.
C) An asset is tangible.
D) An asset is obtained at a cost.

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 C
C) Option B
D) Option D

3. In financial reporting of segment data, which of the following items is always used in determining a segment's operating income?

A) Gain or loss on discontinued operations.
B) Sales to other segments.
C) Income tax expense.
D) General corporate expense.

4. Which of the following is not a valuation technique that can be used to measure the fair value of an asset or liability?

A) The impairment approach.
B) The market approach.
C) The income approach.
D) The cost approach.

5. Thorpe Co.'s income statement for the year ended December 31, 1990, reported net income of $74,100. The auditor raised questions about the following amounts that had been included in net income:

The loss from the fire was an infrequent but not unusual occurrence in Thorpe's line of business.
Thorpe's December 31, 1990, income statement should report net income of:

A) $81,600
B) $65,000
C) $66,100
D) $87,000

Solutions: