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

1. On November 1, 20X2, Smith Co. contracted to dispose of an industry segment. Throughout 20X2 the segment had operating losses. These losses were expected to continue until the segment's disposition.
If a loss is projected on final disposition, how much of the operating losses should be included in the loss from discontinued operations reported in Smith's 20X2 income statement?
I. Operating losses for the period January 1 to October 31, 20X2.
II. Operating losses for the period November 1 to December 31, 20X2.
III. Estimated operating losses for the period January 1 to February 28, 20X3.

A) II and III only.
B) I and II only.
C) I and III only.
D) II only.

2. During 1994, Orca Corp. decided to change from the FIFO method of inventory valuation to the weightedaverage method. Inventory balances under each method were as follows:

Orca's income tax rate is 30%.
Orca should report the cumulative effect of this accounting change as a(n):

A) Component of income from continuing operations.
B) Component of income after extraordinary items.
C) Adjustment to beginning retained earnings.
D) Extraordinary item.

3. According to the FASB conceptual framework, comprehensive income includes which of the following?

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

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

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

5. In the hierarchy of generally accepted accounting principles, APB Opinions have the same authority as AICPA:

A) Accounting Research Bulletins.
B) Statements of Position.
C) Industry Audit and Accounting Guides.
D) Issues Papers.

Solutions: