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

1. On January 2, 20X5, to better reflect the variable use of its only machine, Holly, Inc. elected to change its method of depreciation from the straight-line method to the units of production method. The original cost of the machine on January 2, 20X3, was $50,000, and its estimated life was 10 years. Holly estimates that the machine's total life is 50,000 machine hours. Machine hours usage was 8,500 during 20X4 and 3,500 during 20X3.
Holly's income tax rate is 30%. Holly should report the accounting change in its 20X5 financial statements as a(n):

A) Cumulative effect of a change in accounting principle of $1,400 in its income statement.
B) Cumulative effect of a change in accounting principle of $2,000 in its income statement.
C) None of the above.
D) Adjustment to beginning retained earnings of $2,000.

2. FASB Interpretations of Statements of Financial Accounting Standards have the same authority as the FASB:

A) Statements of Financial Accounting Concepts.
B) Emerging Issues Task Force Consensus.
C) Statements of Financial Accounting Standards.
D) Technical Bulletins.

3. Which of the following qualifies as an operating segment?

A) North American segment, whose assets are 12% of the company's assets of all segments, and management reports to the chief operating officer.
B) South American segment, whose results of operations are reported directly to the chief operating officer, and has 5% of the company's assets, 9% of revenues, and 8% of the profits.
C) Corporate headquarters, which oversees $1 billion in sales for the entire company.
D) Eastern Europe segment, which reports its results directly to the manager of the European division, and has 20% of the company's assets, 12% of revenues, and 11% of profits.

4. 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) $635,000
B) $810,000
C) $260,000
D) $550,000

5. During 1992, Krey Co. increased the estimated quantity of copper recoverable from its mine. Krey uses the units of production depletion method. As a result of the change, which of the following should be reported in Krey's 1992 financial statements?

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

Solutions: