Certified Public Accountant (Financial Accounting & Reporting) Financial-Accounting-Reporting exam vce dumps preparation

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

1. Earnings per share data should be reported on the income statement for:

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

2. Several sources of GAAP consulted by an auditor are in conflict as to the application of an accounting principle. Which of the following should the auditor consider the most authoritative?

A) FASB Statements of Financial Accounting Concepts.
B) AICPA Accounting Interpretations.
C) FASB Technical Bulletins.
D) AICPA Technical Practice Aids.

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

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

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

5. On March 15, 1992, Krol Co. paid property taxes of $90,000 on its office building for the calendar year 1992. On April 1, 1992, Krol paid $150,000 for unanticipated repairs to its office equipment. The repairs will benefit operations for the remainder of 1992. What is the total amount of these expenses that Krol should include in its quarterly income statement for the three months ended June 30, 1992?

A) $72,500
B) $172,500
C) $97,500
D) $37,500

Solutions: