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

1. Coffey Corp.'s trial balance of Income Statement Accounts for the year ended December 31, 1988 as follows:

Coffey's income tax rate is 30%. The gain on debt extinguishment is considered a usual and recurring part of Coffey's operations. The hurricane is considered an unusual and infrequent event. Coffey prepares a multiple-step income statement for 1988.
Net income is:

A) $140,000
B) $200,000
C) $161,000
D) $168,000

2. On January 2, 1989, Union Co. purchased a machine for $264,000 and depreciated it by the straight-line method using an estimated useful life of eight years with no salvage value. On January 2, 1992, Union determined that the machine had a useful life of six years from the date of acquisition and will have a salvage value of $24,000. An accounting change was made in 1992 to reflect the additional data. The accumulated depreciation for this machine should have a balance at December 31, 1992, of:

A) $146,000
B) $160,000
C) $176,000
D) $154,000

3. A transaction that is unusual in nature and infrequent in occurrence should be reported separately as a component of income:

A) After discontinued operations of a segment of a business.
B) After cumulative effect of accounting changes and before discontinued operations of a segment of a business.
C) After cumulative effect of accounting changes and after discontinued operations of a segment of a business.
D) Before cumulative effect of accounting changes and before discontinued operations of a segment of a business.

4. On January 2, 1991, Air, Inc. agreed to pay its former president $300,000 under a deferred compensation arrangement. Air should have recorded this expense in 1990 but did not do so. Air's reported income tax expense would have been $70,000 lower in 1990 had it properly accrued this deferred compensation in its December 31,1991, financial statements, Air should adjust the beginning balance of its retained earnings by a:

A) $300,000 credit.
B) $370,000 debit.
C) $230,000 debit.
D) $230,000 credit.

5. According to the FASB conceptual framework, comprehensive income includes which of the following?

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

Solutions: