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

1. In 1990, Brighton Co. changed from the individual item approach to the aggregate approach in applying the lower of FIFO cost or market to inventories. The cumulative effect of this change should be reported in Brighton's financial statements as a:

A) Retrospective adjustment on the retained earnings statement, with separate disclosure.
B) Component of income from continuing operations, with separate disclosure.
C) Component of income after continuing operations, with separate disclosure.
D) Component of income from continuing operations, without separate disclosure.

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) $215,400
C) $216,300
D) $201,900

3. On March 15, 1992, Krol Co. paid property taxes of $90,000 on its office building for the calendar year 1992. On April 1, 1992, Krol paid $150,000 for unanticipated repairs to its office equipment. The repairs will benefit operations for the remainder of 1992. What is the total amount of these expenses that Krol should include in its quarterly income statement for the three months ended June 30, 1992?

A) $172,500
B) $37,500
C) $72,500
D) $97,500

4. The effect of a material transaction that is infrequent in occurrence but not unusual in nature should be presented separately as a component of income from continuing operations when the transaction results in a:

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

5. On August 31, 1992, Harvey Co. decided to change from the FIFO periodic inventory system to the weighted average periodic inventory system. Harvey is on a calendar year basis. The cumulative effect of the change is determined:

A) As of August 31, 1992.
B) During 1992 by a weighted average of the purchases.
C) As of January 1, 1992.
D) During the eight months ending August 31, 1992, by a weighted average of the purchases.

Solutions: