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Admission Test Financial-Accounting-Reporting Exam Syllabus Topics:

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

1. Mellow Co. depreciated a $12,000 asset over five years, using the straight-line method with no salvage value. At the beginning of the fifth year, it was determined that the asset will last another four years. What amount should Mellow report as depreciation expense for year 5?

A) $2,400
B) $1,500
C) $600
D) $900

2. 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) $300,000
B) $4,000,000
C) $1,500,000
D) $5,000,000

3. Which of the following describes how comprehensive income should be reported?

A) May be reported in a combined statement of income and comprehensive income or disclosed within a statement of stockholders' equity; separate statements of comprehensive income are not permitted.
B) Must be reported in a separate statement, as part of a complete set of financial statements.
C) Should not be reported in the financial statements but should only be disclosed in the footnotes.
D) May be reported in a separate statement, in a combined statement of income and comprehensive income, or within a statement of stockholders' equity.

4. During a period when an enterprise is under the direction of a particular management, its financial statements will directly provide information about:

A) Enterprise performance but not directly provide information about management performance.
B) Both enterprise performance and management performance.
C) Neither enterprise performance nor management performance.
D) Management performance but not directly provide information about enterprise performance.

5. The cumulative effect of a change in accounting estimate should be shown separately:

A) On the retained earnings statement as an adjustment to the beginning balance.
B) On the income statement after income from continuing operations and before extraordinary items.
C) It should not be recorded separately on any financial statement.
D) On the income statement above income from continuing operations.

Solutions: