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

1. The following question is based on the following:
Vane Co.'s trial balance of income statement accounts for the year ended December 31, 2002, included the following:

Vane's income tax rate is 30%.
In Vane's 2002 multiple-step income statement, what amount should Vane report as income from continuing operations?

A) $140,000
B) $129,500
C) $126,000
D) $147,000

2. Ocean Corp.'s comprehensive insurance policy allows its assets to be replaced at current value. The policy has a $50,000 deductible clause. One of Ocean's waterfront warehouses was destroyed in a winter storm. Such storms occur approximately every four years. Ocean incurred $20,000 of costs in dismantling the warehouse and plans to replace it. The tax rate is 30%. The following data relate to the warehouse:
Current carrying amount $ 300,000
Replacement cost 1,100,000
What amount of gain should Ocean report as a separate component of income before extraordinary items?

A) $0
B) $730,000
C) $1,030,000
D) $780,000

3. Which of the following information should be included in Melay, Inc.'s 1992 summary of significant accounting policies?

A) Property, plant, and equipment is recorded at cost with depreciation computed principally by the straight-line method.
B) Business segment 1992 sales are Alay $1M, Belay $2M, and Celay $3M.
C) Future common share dividends are expected to approximate 60% of earnings.
D) During 1992, the Delay component was sold.

4. Which of the following should be disclosed in a summary of significant accounting policies?
I. Management's intention to maintain or vary the dividend payout ratio.
II. Criteria for determining which investments are treated as cash equivalents.
III. Composition of the sales order backlog by segment.

A) I and III.
B) II only.
C) I only.
D) II and III.

5. Which of the following should be disclosed for each reportable operating segment of an enterprise?

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

Solutions: