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

1. Income tax-basis financial statements differ from those prepared under GAAP in that income tax-basis financial statements:

A) Include detailed information about current and deferred income tax liabilities.
B) Contain no disclosures about capital and operating lease transactions.
C) Do not include nontaxable revenues and nondeductible expenses in determining income.
D) Recognize certain revenues and expenses in different reporting periods.

2. According to the FASB's conceptual framework, the process of reporting an item in the financial statements of an entity is:

A) Realization.
B) Recognition.
C) Allocation.
D) Matching.

3. In financial reporting of segment data, which of the following items is always used in determining a segment's operating income?

A) Income tax expense.
B) General corporate expense.
C) Gain or loss on discontinued operations.
D) Sales to other segments.

4. The effect of a change in accounting principle that is inseparable from the effect of a change in accounting estimate should be reported:

A) By restating the financial statements of all prior periods presented.
B) As a separate disclosure after income from continuing operations, in the period of change and future periods if the change affects both.
C) As a correction of an error.
D) As a component of income from continuing operations, in the period of change and future periods if the change affects both.

5. Which of the following accounting pronouncements is the most authoritative?

A) FASB Technical Bulletin.
B) FASB Statement of Financial Accounting Concepts.
C) AICPA Statement of Position.
D) AICPA Accounting Principles Board Opinion.

Solutions: