Admission Test Financial-Accounting-Reporting Exam : Certified Public Accountant (Financial Accounting & Reporting)

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Admission Test Financial-Accounting-Reporting Exam Syllabus Topics:

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

1. A change from the cost approach to the market approach of measuring fair value is considered to be what type of accounting change?

A) Error correction.
B) Change in valuation technique.
C) Change in accounting principle.
D) Change in accounting estimate.

2. A segment of Ace Inc. was discontinued during 1992. Ace's loss from discontinued operations should not:

A) Include additional pension costs associated with the decision to dispose.
B) Include employee relocation costs associated with the decision to dispose.
C) Exclude operating losses from the date the decision to dispose of the segment was made until the end of 1992.
D) Include operating losses of the current period up to the date the decision to dispose of the segment was made.

3. In financial reporting of segment data, which of the following must be considered in determining if an industry segment is a reportable segment?

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

4. According to the FASB conceptual framework, what does the concept of reliability in financial reporting include?

A) Certainty.
B) Effectiveness.
C) Precision.
D) Neutrality.

5. The following information pertains to Aria Corp. and its divisions for the year ended December 31, 1988:

Aria and all of its divisions are engaged solely in manufacturing operations. Aria has a reportable segment if that segment's revenue exceeds:

A) $264,000
B) $260,000
C) $200,000
D) $204,000

Solutions: