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CPA Australia CPA Financial Accounting and Reporting Sample Questions:

1. An element is recognised in the statement of financial position or statement of comprehensive income if
I.
the value of the item can be measured reliably.
II.
the value of the item can be measured accurately.
III.
it is certain that there will be future economic benefits associated with the item.
IV.
it is probable that there will be future economic benefits associated with the item.
Which of the above options are correct?

A) I and IV only
B) I and III only
C) III and IV only
D) II and III only

2. Which one of the following statements is correct about using judgement in the financial reporting process?

A) Judgement can be allowed in the statement of comprehensive income but not in the statement of financial position.
B) A true and fair view cannot be assured if individual judgement is allowed.
C) Use of individual judgement is required to choose between alternative methods available within accounting standards.
D) Accountants should not be allowed to use their own judgement.

3. Which one of the following methods is not used for 'creative accounting'?

A) aggressive debt management
B) window dressing
C) off balance sheet financing
D) profit smoothing

4. A statement of generally accepted theoretical principles which form the frame of reference for financial reporting refers to the

A) Conceptual Framework.
B) International Financial Reporting Standards.
C) Regulatory Framework.
D) Generally Accepted Accounting Principles.

5. Liquidity of a company is based on its ability to

A) meet short term commitments.
B) meet long term commitments.
C) buy back shares.
D) pay dividends to shareholders.

Solutions: