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

1. Which of the following accounting pronouncements is the most authoritative?

A) AICPA Statement of Position.
B) FASB Statement of Financial Accounting Concepts.
C) FASB Technical Bulletin.
D) AICPA Accounting Principles Board Opinion.

2. Opto Co. is a publicly-traded, consolidated enterprise reporting segment information. Which of the following items is a required enterprise-wide disclosure regarding external customers?

A) The identity of any external customer providing 10% or more of a particular operating segment's revenue.
B) The identity of any external customer considered to be "major" by management.
C) The fact that transactions with a particular external customer constitute more than 10% of the total enterprise revenues.
D) Information on major customers is not required in segment reporting.

3. Deficits accumulated during the development stage of a company should be:

A) Capitalized and amortized over a five year period beginning when principal operations commence.
B) Reported as organization costs.
C) Reported as a part of stockholders' equity.
D) Capitalized and written off in the first year of principal operations.

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

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

5. In general, an enterprise preparing interim financial statements should:

A) Allocate revenues and expenses evenly over the quarters, regardless of when they actually occurred.
B) Use the same accounting principles followed in preparing its latest annual financial statements.
C) Disregard permanent decreases in the market value of its inventory.
D) Defer recognition of seasonal revenue.

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