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

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

2. In 1990, Brighton Co. changed from the individual item approach to the aggregate approach in applying the lower of FIFO cost or market to inventories. The cumulative effect of this change should be reported in Brighton's financial statements as a:

A) Component of income after continuing operations, with separate disclosure.
B) Component of income from continuing operations, with separate disclosure.
C) Retrospective adjustment on the retained earnings statement, with separate disclosure.
D) Component of income from continuing operations, without separate disclosure.

3. 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) FASB Technical Bulletins.
C) AICPA Accounting Interpretations.
D) AICPA Technical Practice Aids.

4. During the first quarter of 1993, Tech Co. had income before taxes of $200,000, and its effective income tax rate was 15%. Tech's 1992 effective annual income tax rate was 30%, but Tech expects its 1993 effective annual income tax rate to be 25%. In its first quarter interim income statement, what amount of income tax expense should Tech report?

A) $0
B) $60,000
C) $50,000
D) $30,000

5. Which of the following statements best describes an operating procedure for issuing a new Financial Accounting Standards Board (FASB) statement?

A) The emerging issues task force must approve a discussion memorandum before it is disseminated to the public.
B) A new FASB statement can be rescinded by a majority vote of the AICPA membership.
C) A new statement is issued only after a majority vote by the members of the FASB.
D) The exposure draft is modified per public opinion before issuing the discussion memorandum.

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