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

2. Opto Co. is a publicly-traded, consolidated enterprise reporting segment information. Which of the following items is a required enterprise-wide disclosure regarding external customers?

A) Information on major customers is not required in segment reporting.
B) The fact that transactions with a particular external customer constitute more than 10% of the total enterprise revenues.
C) The identity of any external customer providing 10% or more of a particular operating segment's revenue.
D) The identity of any external customer considered to be "major" by management.

3. Wilson Corp. experienced a $50,000 decline in the market value of its inventory in the first quarter of its fiscal year. Wilson had expected this decline to reverse in the third quarter, and in fact, the third quarter recovery exceeded the previous decline by $10,000. Wilson's inventory did not experience any other declines in market value during the fiscal year. What amounts of loss and/or gain should Wilson report in its interim financial statements for the first and third quarters?

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

4. Arpco, Inc., a for-profit provider of healthcare services, recently purchased two smaller companies and is researching accounting issues arising from the two business combinations. Which of the following accounting pronouncements are the most authoritative?

A) FASB Statements of Financial Accounting Standards.
B) AICA Statements of Position.
C) AICPA Industry and Audit Guides.
D) FASB Statements of Financial Accounting Concepts.

5. Rock Co.'s financial statements had the following balances at December 31:

What amount should Rock report as comprehensive income for the year ended December 31?

A) $570,000
B) $420,000
C) $520,000
D) $400,000

Solutions: