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Admission Test Financial-Accounting-Reporting Exam Syllabus Topics:

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

1. At December 31, 1998, Off-Line Co. changed its method of accounting for demo costs from writing off the costs over two years to expensing the costs immediately. Off-Line made the change in recognition of an increasing number of demos placed with customers that did not result in sales. Off-Line had deferred demo costs of $500,000 at December 31, 1997, $300,000 of which were to be written off in 1998 and the remainder in 1999. Off-Line's income tax rate is 30%. In its 1998 financial statements, what amount should Off-Line report as cumulative effect of change in accounting principle?

A) $200,000
B) $0
C) $500,000
D) $350,000

2. In Baer Food Co.'s 1990 single-step income statement, the section titled "Revenues" consisted of the following:

In the revenues section of its 1990 income statement, Baer Food should have reported total revenues of:

A) $203,700
B) $216,300
C) $215,400
D) $201,900

3. Which of the following facts concerning fixed assets should be included in the summary of significant accounting policies?

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

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

Solutions: