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Admission Test Financial-Accounting-Reporting Exam Syllabus Topics:

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

1. Advertising costs may be accrued or deferred to provide an appropriate expense in each period for:

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

2. Mellow Co. depreciated a $12,000 asset over five years, using the straight-line method with no salvage value. At the beginning of the fifth year, it was determined that the asset will last another four years. What amount should Mellow report as depreciation expense for year 5?

A) $1,500
B) $600
C) $900
D) $2,400

3. APB Opinion No. 28, Interim Financial Reporting, concluded that interim financial reporting should be viewed primarily in which of the following ways?

A) As if the interim period were an annual accounting period.
B) As useful only if activity is spread evenly throughout the year.
C) As reporting for an integral part of an annual period.
D) As reporting under a comprehensive basis of accounting other than GAAP.

4. For interim financial reporting, the computation of a company's second quarter provision for income taxes uses an effective tax rate expected to be applicable for the full fiscal year. The effective tax rate should reflect anticipated:

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

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

A) Is the same as that of an established operating enterprise and, in addition, shows cumulative amounts from the enterprise's inception.
B) Is not presented.
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.

Solutions: