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

1. Earnings per share data should be reported on the income statement for:

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

2. How should the effect of a change in accounting estimate be accounted for?

A) By restating amounts reported in financial statements of prior periods.
B) As a prior period adjustment to beginning retained earnings.
C) By reporting pro forma amounts for prior periods.
D) In the period of change and future periods if the change affects both.

3. A statement of cash flows for a development stage enterprise:

A) Is not presented.
B) Is the same as that of an established operating enterprise and, in addition, shows cumulative amounts from the enterprise's inception.
C) Shows only cumulative amounts from the enterprise's inception.
D) Is the same as that of an established operating enterprise, but does not show cumulative amounts from the enterprise's inception.

4. Chester Corp. was a development stage enterprise from its inception on September 1, 1987 to December 31, 1988. The following information was taken from Chester's accounting records for the above period:

For the period September 1, 1987 to December 31, 1988, what amount should Chester report as net loss?

A) $150,000
B) $450,000
C) $ 50,000
D) $350,000

5. On November 1, 20X2, Smith Co. contracted to dispose of an industry segment. Throughout 20X2 the segment had operating losses. These losses were expected to continue until the segment's disposition.
If a loss is projected on final disposition, how much of the operating losses should be included in the loss from discontinued operations reported in Smith's 20X2 income statement?
I. Operating losses for the period January 1 to October 31, 20X2.
II. Operating losses for the period November 1 to December 31, 20X2.
III. Estimated operating losses for the period January 1 to February 28, 20X3.

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

Solutions: