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

1. Adam Corp. had the following infrequent transactions during 1989:
* A $190,000 gain on reacquisition and retirement of bonds. This material event is also considered unusual for Adam Corp.
* A $260,000 gain on the disposal of a component of a business. Adam continues similar operations at another location.
* A $90,000 loss on the abandonment of equipment.
In its 1989 income statement, what amount should Adam report as total infrequent net gains that are not considered extraordinary?

A) $100,000
B) $360,000
C) $170,000
D) $450,000

2. Which of the following qualifies as an operating segment?

A) North American segment, whose assets are 12% of the company's assets of all segments, and management reports to the chief operating officer.
B) Corporate headquarters, which oversees $1 billion in sales for the entire company.
C) South American segment, whose results of operations are reported directly to the chief operating officer, and has 5% of the company's assets, 9% of revenues, and 8% of the profits.
D) Eastern Europe segment, which reports its results directly to the manager of the European division, and has 20% of the company's assets, 12% of revenues, and 11% of profits.

3. A transaction that is unusual, but not infrequent, should be reported separately as a(an):

A) Component of income from continuing operations, net of applicable income taxes.
B) Extraordinary item, net of applicable income taxes.
C) Extraordinary item, but not net of applicable income taxes.
D) Component of income from continuing operations, but not net of applicable income taxes.

4. According to the FASB conceptual framework, what does the concept of reliability in financial reporting include?

A) Effectiveness.
B) Neutrality.
C) Certainty.
D) Precision.

5. Which of the following is true regarding the presentation of "comprehensive income."

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

Solutions: