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

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Admission Test Financial-Accounting-Reporting Prüfungsthemen:

Admission Test Certified Public Accountant (Financial Accounting & Reporting) Financial-Accounting-Reporting Prüfungsfragen mit Lösungen

1. In financial reporting of segment data, which of the following items is always used in determining a segment's operating income?

A) General corporate expense.
B) Gain or loss on discontinued operations.
C) Income tax expense.
D) Sales to other segments.

2. Which of the following statements is incorrect regarding the inputs that can be used to measure fair value?
I. Level I inputs are the most reliable fair value measurements and Level III inputs are the least reliable.
II. Level I measurements are quoted prices in active markets for identical or similar assets or liabilities.
III. A fair value measurement based on management assumptions only (no market data) would not be acceptable per GAAP.
IV. The level in the fair value hierarchy of a fair value measurement is determined by the level of the highest level significant input.

A) I, II, IV.
B) II, III, IV.
C) I only.
D) I, II, III, IV.

3. On January 2, 1993, Quo, Inc. hired Reed to be its controller. During the year, Reed, working closely with Quo's president and outside accountants, made changes in accounting policies, corrected several errors dating from 1992 and before, and instituted new accounting policies.
Quo's 1993 financial statements will be presented in comparative form with its 1992 financial statements.
This question represents one of Quo's transactions. List B represents the general accounting treatment required for these transactions. These treatments are:
* Cumulative effect approach - Include the cumulative effect of the adjustment resulting from the accounting change or error correction in the 1993 financial statements, and do not restate the 1992 financial statements.
* Retroactive or retrospective restatement approach - Restate the 1992 financial statements and adjust 1992 beginning retained earnings if the error or change affects a period prior to 1992.
* Prospective approach - Report 1993 and future financial statements on the new basis but do not restate 1992 financial statements.
Item to Be Answered
Quo manufactures heavy equipment to customer specifications on a contract basis. On the basis that it is preferable, accounting for these long-term contracts was switched from the completed-contract method to the percentage-of-completion method.
List B (Select one)

A) Retroactive or retrospective restatement approach.
B) Prospective approach.
C) Cumulative effect approach.

4. Which of the following should be disclosed in a summary of significant accounting policies?

A) Basis of profit recognition on long-term construction contracts.
B) Composition of sales by segment.
C) Future minimum lease payments in the aggregate and for each of the five succeeding fiscal years.
D) Depreciation expense.

5. According to the FASB conceptual framework, which of the following statements conforms to the realization concept?

A) Equipment depreciation was assigned to a production department and then to product unit costs.
B) Cash was collected on accounts receivable.
C) Depreciated equipment was sold in exchange for a note receivable.
D) Product unit costs were assigned to cost of goods sold when the units were sold.

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