Admission Test Financial-Accounting-Reporting : 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:

Question #1
A planned volume variance in the first quarter, which is expected to be absorbed by the end of the fiscal period, ordinarily should be deferred at the end of the first quarter if it is:

A. Option C
B. Option D
C. Option A
D. Option B

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

Question #3
Which of the following should be reported as a prior period adjustment?

A. Option C
B. Option D
C. Option A
D. Option B

Question #4
Grum Corp., a publicly-owned corporation, is subject to the requirements for segment reporting. In its income statement for the year ended December 31, 1991, Grum reported revenues of $50,000,000, operating expenses of $47,000,000, and net income of $3,000,000. Operating expenses include payroll costs of $ 15,000,000. Grum's combined identifiable assets of all industry segments at December 31, 1991, were $40,000,000.
In its 1991 financial statements, Grum should disclose major customer data if sales to any single customer amount to at least:

A. $1,500,000
B. $300,000
C. $4,000,000
D. $5,000,000

Question #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 accounting principle.
B. Change in accounting estimate.
C. Change in valuation technique.
D. Error correction.

Solutions: