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

1. A development stage enterprise should use the same generally accepted accounting principles that apply to established operating enterprises for:

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

2. The effect of a material transaction that is infrequent in occurrence but not unusual in nature should be presented separately as a component of income from continuing operations when the transaction results in a:

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

3. On December 31, 20X2, the Board of Directors of Maxy Manufacturing, Inc. committed to a plan to discontinue the operations of its Alpha division. Maxy estimated that Alpha's 20X3 operating loss would be $500,000 and that the fair value of Alpha's facilities was $300,000 less than their carrying amounts.
Alpha's 20X2 operating loss was $1,400,000, and the division was actually sold for $400,000 less than its carrying amount in 20X3. Maxy's effective tax rate is 30%.
In its 20X2 income statement, what amount should Maxy report as loss from discontinued operations?

A) $1,190,000
B) $980,000
C) $1,400,000
D) $1,700,000

4. During the first quarter of the calendar year, Worth Co. had income before taxes of $100,000, and its effective income tax rate was 15%. Worth's effective annual income tax rate for the previous year was 30%. Worth expects that its effective annual income tax rate for the current year will be 25%. The statutory tax rate for the current year is 35%. In its first quarter interim income statement, what amount of income tax expense should Worth report?

A) $25,000
B) $30,000
C) $15,000
D) $35,000

5. In April 30, 20X4, Deer Corp. approved a plan to dispose of a component of its business. For the period January 1 through April 30, 20X4, the component had revenues of $500,000 and expenses of $800,000.
The assets of the component were sold on October 15, 20X4 at a loss. In its income statement for the year ended December 31, 20X4, how should Deer report the component's operations from January 1 to April 30, 20X4?

A) $300,000 should be reported as a loss from operations of a component and included in loss from discontinued operations.
B) $500,000 and $800,000 should be included with revenues and expenses, respectively, as part of continuing operations.
C) $300,000 should be reported as part of the loss on disposal of a component and included as part of continuing operations.
D) $300,000 should be reported as an extraordinary loss.

Solutions: