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CPA Australia CPA Financial Accounting and Reporting Sample Questions:

1. Which one of the following practices is not considered creative accounting?

A) aggressive earnings management
B) profit smoothing
C) trading in derivatives
D) window dressing

2. A company sold some old operating equipment from its factory. After depreciation was accounted for, a small gain on sale was recorded. According to the revised IAS 1 Presentation of Financial Statements, this transaction will be shown as a separate item 'gain on sale of equipment'. This item will be shown in the statement of

A) financial position.
B) changes in equity.
C) cash flow.
D) comprehensive income.

3. Which one of the following statements is correct?

A) A statement of financial position explains the reasons for movement of assets and liabilities through the accounting period.
B) Assets used for long-term operations are shown under working capital in the statement of financial position.
C) Liabilities are future obligations that will cause outflow of resources embodying economic benefits.
D) Current and non-current assets are shown as separate classifications in the statement of financial position.

4. Which of the following represents a principal-agent relationship?
I.
shareholders-auditors
II.
shareholders-management
III.
security exchange-company
IV.
board of directors-employees

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

5. Which one of the following financial statements helps provide information about factors that might affect an entity's liquidity or solvency?

A) statement of profit or loss and other comprehensive income
B) notes to the financial statements
C) statement of cash flows
D) statement of changes in equity

Solutions: