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Admission Test Financial-Accounting-Reporting Exam Syllabus Topics:

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

1. FASB Interpretations of Statements of Financial Accounting Standards have the same authority as the FASB:

A) Emerging Issues Task Force Consensus.
B) Statements of Financial Accounting Standards.
C) Statements of Financial Accounting Concepts.
D) Technical Bulletins.

2. Wilson Corp. experienced a $50,000 decline in the market value of its inventory in the first quarter of its fiscal year. Wilson had expected this decline to reverse in the third quarter, and in fact, the third quarter recovery exceeded the previous decline by $10,000. Wilson's inventory did not experience any other declines in market value during the fiscal year. What amounts of loss and/or gain should Wilson report in its interim financial statements for the first and third quarters?

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

3. Which of the following qualifies as an operating segment?

A) Eastern Europe segment, which reports its results directly to the manager of the European division, and has 20% of the company's assets, 12% of revenues, and 11% of profits.
B) Corporate headquarters, which oversees $1 billion in sales for the entire company.
C) South American segment, whose results of operations are reported directly to the chief operating officer, and has 5% of the company's assets, 9% of revenues, and 8% of the profits.
D) North American segment, whose assets are 12% of the company's assets of all segments, and management reports to the chief operating officer.

4. According to the FASB conceptual framework, an entity's revenue may result from:

A) A decrease in an asset from primary operations.
B) An increase in an asset from incidental transactions.
C) An increase in a liability from incidental transactions.
D) A decrease in a liability from primary operations.

5. In which of the following situations should a company report a prior-period adjustment?

A) The correction of a mathematical error in the calculation of prior years' depreciation.
B) A change in the estimated useful lives of fixed assets purchased in prior years.
C) A switch from the straight-line to double-declining balance method of depreciation.
D) The scrapping of an asset prior to the end of its expected useful life.

Solutions: