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

1. Gown, Inc. sold a warehouse and used the proceeds to acquire a new warehouse. The excess of the proceeds over the carrying amount of the warehouse sold should be reported as a(an):

A) Part of continuing operations.
B) Extraordinary gain, net of income taxes.
C) Reduction of the cost of the new warehouse.
D) Gain from discontinued operations, net of income taxes.

2. A transaction that is unusual in nature and infrequent in occurrence should be reported separately as a component of income:

A) After discontinued operations of a segment of a business.
B) Before cumulative effect of accounting changes and before discontinued operations of a segment of a business.
C) After cumulative effect of accounting changes and before discontinued operations of a segment of a business.
D) After cumulative effect of accounting changes and after discontinued operations of a segment of a business.

3. An inventory loss from a market price decline occurred in the first quarter, and the decline was not expected to reverse during the fiscal year. However, in the third quarter the inventory's market price recovery exceeded the market decline that occurred in the first quarter. For interim financial reporting, the dollar amount of net inventory should:

A) Decrease in the first quarter by the amount of the market price decline and increase in the third quarter by the amount of the market price recovery.
B) Not be affected in either the first quarter or the third quarter.
C) Decrease in the first quarter by the amount of the market price decline and not be affected in the third quarter.
D) Decrease in the first quarter by the amount of the market price decline and increase in the third quarter by the amount of the decrease in the first quarter.

4. Conceptually, interim financial statements can be described as emphasizing:

A) Comparability over neutrality.
B) Relevance over comparability.
C) Reliability over relevance.
D) Timeliness over reliability.

5. The following costs were incurred by Griff Co., a manufacturer, during 1992:

What amount of these costs should be reported as general and administrative expenses for 1992?

A) $810,000
B) $635,000
C) $260,000
D) $550,000

Solutions: