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Admission Test Financial-Accounting-Reporting Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Select Balance Sheet Accounts | 30% - 40% | - Assets, Liabilities and Equity
|
| Financial Reporting | 30% - 40% | - General Purpose Financial Reporting
|
| Select Transactions | 25% - 35% | - Accounting and Reporting Transactions
|
Admission Test Certified Public Accountant (Financial Accounting & Reporting) Sample Questions:
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.
Correct Answer: D 🗳️
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.
Correct Answer: B 🗳️
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.
Correct Answer: D 🗳️
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.
Correct Answer: D 🗳️
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.
Correct Answer: D 🗳️
