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

1. 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) $176,000
C) $154,000
D) $160,000

2. Tanker Oil Co., a development stage enterprise, incurred the following costs during its first year of operations:

Tanker had no revenue during its first year of operation. What amount may Tanker capitalize as organizational costs?

A) $95,000
B) $0
C) $115,000
D) $55,000

3. Which of the following must be included in a company's summary of significant accounting policies in the notes to the financial statements?

A) Schedule of fixed assets.
B) Description of current year equity transactions.
C) Revenue recognition policies.
D) Summary of long-term debt outstanding.

4. During a period when an enterprise is under the direction of a particular management, its financial statements will directly provide information about:

A) Both enterprise performance and management performance.
B) Management performance but not directly provide information about enterprise performance.
C) Enterprise performance but not directly provide information about management performance.
D) Neither enterprise performance nor management performance.

5. During 1990, Fuqua Steel Co. had the following unusual financial events occur:
* Bonds payable were retired five years before their scheduled maturity, resulting in a $260,000 gain. Fuqua has frequently retired bonds early when interest rates declined significantly.
* A steel forming segment suffered $255,000 in losses due to hurricane damage. This was the fourth similar loss sustained in a 5-year period at that location.
* A component of Fuqua's operations, steel transportation, was sold at a net loss of $350,000.
This was Fuqua's first divestiture of one of its operating segments.
Before income taxes, what amount should be disclosed as the gain (loss) from extraordinary items in 1990?

A) $0
B) $(350,000)
C) $5,000
D) $(90,000)

Solutions: