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Admission Test Financial-Accounting-Reporting Exam Syllabus Topics:

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

1. Reclassification adjustments must be shown in the financial statement that discloses comprehensive income:

A) To avoid including transactions with shareholders in items of comprehensive income.
B) To show what portion of comprehensive income is from the realization of current assets.
C) To avoid double counting in comprehensive income items, which are currently displayed in net income.
D) To show the tax effect of items of comprehensive income.

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

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

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

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

5. 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) $370,000 debit.
B) $230,000 debit.
C) $300,000 credit.
D) $230,000 credit.

Solutions: