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

1. According to the FASB conceptual framework, which of the following statements conforms to the realization concept?

A) Product unit costs were assigned to cost of goods sold when the units were sold.
B) Cash was collected on accounts receivable.
C) Equipment depreciation was assigned to a production department and then to product unit costs.
D) Depreciated equipment was sold in exchange for a note receivable.

2. According to the FASB conceptual framework, the quality of information that helps users increase the likelihood of correctly forecasting the outcome of past or present events is called:

A) Reliability.
B) Predictive value.
C) Feedback value.
D) Representational faithfulness.

3. APB Opinion No. 28, Interim Financial Reporting, concluded that interim financial reporting should be viewed primarily in which of the following ways?

A) As useful only if activity is spread evenly throughout the year.
B) As if the interim period were an annual accounting period.
C) As reporting under a comprehensive basis of accounting other than GAAP.
D) As reporting for an integral part of an annual period.

4. On January 2, 1991, Air, Inc. agreed to pay its former president $300,000 under a deferred compensation arrangement. Air should have recorded this expense in 1990 but did not do so. Air's reported income tax expense would have been $70,000 lower in 1990 had it properly accrued this deferred compensation in its December 31,1991, financial statements, Air should adjust the beginning balance of its retained earnings by a:

A) $300,000 credit.
B) $230,000 credit.
C) $370,000 debit.
D) $230,000 debit.

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

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

Solutions: