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

1. On January 2, 1993, Quo, Inc. hired Reed to be its controller. During the year, Reed, working closely with Quo's president and outside accountants, made changes in accounting policies, corrected several errors dating from 1992 and before, and instituted new accounting policies.
Quo's 1993 financial statements will be presented in comparative form with its 1992 financial statements.
This question represents one of Quo's transactions. List A represents possible clarifications of these transactions as: a change in accounting principle, a change in accounting estimate, a correction of an error in previously presented financial statements, or neither an accounting change nor an accounting error.
Item to Be Answered
As a result of a production breakthrough, Quo determined that manufacturing equipment previously depreciated over 15 years should be depreciated over 20 years.
List A (Select one)

A) Change in accounting estimate.
B) Change in accounting principal.
C) Neither an accounting change nor an accounting error.
D) Correction of an error in previously presented financial statements.

2. A planned volume variance in the first quarter, which is expected to be absorbed by the end of the fiscal period, ordinarily should be deferred at the end of the first quarter if it is:

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

3. Tanker Oil Co., a development stage enterprise, incurred the following costs during its first year of operations:

Tanker had no revenue during its first year of operation. What amount may Tanker capitalize as organizational costs?

A) $55,000
B) $115,000
C) $0
D) $95,000

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

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

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

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

Solutions: