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

1. Which of the following statements best describes an operating procedure for issuing a new Financial Accounting Standards Board (FASB) statement?

A) A new FASB statement can be rescinded by a majority vote of the AICPA membership.
B) The exposure draft is modified per public opinion before issuing the discussion memorandum.
C) The emerging issues task force must approve a discussion memorandum before it is disseminated to the public.
D) A new statement is issued only after a majority vote by the members of the FASB.

2. An inventory loss from a permanent market decline of $360,000 occurred in May 1989. Cox Co. appropriately recorded this loss in May 1989 after its March 31, 1989 quarterly report was issued. What amount of inventory loss should be reported in Cox's quarterly income statement for the three months ended June 30, 1989?

A) $360,000
B) $90,000
C) $180,000
D) $0

3. APB Opinion No. 28, Interim Financial Reporting, concluded that interim financial reporting should be viewed primarily in which of the following ways?

A) As reporting for an integral part of an annual period.
B) As useful only if activity is spread evenly throughout the year.
C) As reporting under a comprehensive basis of accounting other than GAAP.
D) As if the interim period were an annual accounting period.

4. Tack, Inc. reported a retained earnings balance of $150,000 at December 31,1990. In June 1991, Tack discovered that merchandise costing $40,000 had not been included in inventory in its 1990 financial statements. Tack has a 30% tax rate. What amount should Tack report as adjusted beginning retained earnings in its statement of retained earnings at December 31, 1991?

A) $150,000
B) $190,000
C) $122,000
D) $178,000

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

Solutions: