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

1. Lore Co. changed from the cash basis of accounting to the accrual basis of accounting during 1994. The cumulative effect of this change should be reported in Lore's 1994 financial statements as a:

A) Component of income before extraordinary item.
B) Prior period adjustment resulting from the change in accounting principle.
C) Component of income after extraordinary item.
D) Prior period adjustment resulting from the correction of an error.

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

3. The following costs were incurred by Griff Co., a manufacturer, during 1992:

What amount of these costs should be reported as general and administrative expenses for 1992?

A) $550,000
B) $260,000
C) $810,000
D) $635,000

4. The effect of a material transaction that is infrequent in occurrence but not unusual in nature should be presented separately as a component of income from continuing operations when the transaction results in a:

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

5. On June 30, 1991, Mill Corp. incurred a $100,000 net loss from disposal of a component of a business. Also, on June 30, 1991, Mill paid $40,000 for property taxes assessed for the calendar year 1991. What amount of the foregoing items should be included in the determination of Mill's net income or loss for the six-month interim period ended June 30, 1991?

A) $120,000
B) $140,000
C) $70,000
D) $90,000

Solutions: