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

1. According to the FASB conceptual framework, the usefulness of providing information in financial statements is subject to the constraint of:

A) Consistency.
B) Reliability.
C) Representational faithfulness.
D) Cost-benefit.

2. Brock Corp. reports operating expenses in two categories: (1) selling and (2) general and administrative.
The adjusted trial balance at December 31, 1989 included the following expense and loss accounts:

One-half of the rented premises is occupied by the sales department. Brock's total selling expenses for 1989 are:

A) $400,000
B) $370,000
C) $480,000
D) $360,000

3. A material loss should be presented separately as a component of income from continuing operations when it is:

A) An extraordinary item.
B) Not unusual in nature but infrequent in occurrence.
C) A cumulative effect type change in accounting principle.
D) Unusual in nature and infrequent in occurrence.

4. Which of the following describes how comprehensive income should be reported?

A) Should not be reported in the financial statements but should only be disclosed in the footnotes.
B) Must be reported in a separate statement, as part of a complete set of financial statements.
C) May be reported in a separate statement, in a combined statement of income and comprehensive income, or within a statement of stockholders' equity.
D) May be reported in a combined statement of income and comprehensive income or disclosed within a statement of stockholders' equity; separate statements of comprehensive income are not permitted.

5. Financial reporting by a development stage enterprise differs from financial reporting for an established operating enterprise in regard to footnote disclosures:

A) Only.
B) And revenue recognition principles only.
C) And revenue and expense recognition principles.
D) And expense recognition principles only.

Solutions: