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

1. What information should a public company present about revenues from its reporting segments?

A) Disclose as a combined amount sales to unaffiliated customers and intracompany sales between geographic areas.
B) No disclosure of revenues from foreign operations need be reported.
C) Disclose separately the amount of sales to unaffiliated customers and the amount of intracompany sales.
D) Disclose separately the amount of sales to unaffiliated customers but not the amount of intracompany sales between geographic areas.

2. Which of the following describes how comprehensive income should be reported?

A) May be reported in a combined statement of income and comprehensive income or disclosed within a statement of stockholders' equity; separate statements of comprehensive income are not permitted.
B) Should not be reported in the financial statements but should only be disclosed in the footnotes.
C) Must be reported in a separate statement, as part of a complete set of financial statements.
D) May be reported in a separate statement, in a combined statement of income and comprehensive income, or within a statement of stockholders' equity.

3. Which of the following statements regarding fair value is/are correct?
I. The fair value of an asset or liability is specific to the entity making the fair value measurement.
II. Fair value is the price to acquire an asset or assume a liability.
III. Fair value includes transportation costs, but not transaction costs.
IV. The price in the principal market for an asset or liability will be the fair value measurement.

A) I & II
B) III & IV
C) II & III
D) I & IV

4. During the first quarter of the calendar year, Worth Co. had income before taxes of $100,000, and its effective income tax rate was 15%. Worth's effective annual income tax rate for the previous year was 30%. Worth expects that its effective annual income tax rate for the current year will be 25%. The statutory tax rate for the current year is 35%. In its first quarter interim income statement, what amount of income tax expense should Worth report?

A) $25,000
B) $30,000
C) $15,000
D) $35,000

5. Dean Co. acquired 100% of Morey Corp. prior to 1989. During 1989, the individual companies included in their financial statements the following:

What amount should be reported as related party disclosures in the notes to Dean's 1989 consolidated financial statements?

A) $155,000
B) $175,000
C) $150,000
D) $330,000

Solutions: