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Admission Test Financial-Accounting-Reporting Exam Syllabus Topics:
| Section | Objectives |
|---|---|
| Topic 1: Conceptual Framework and Financial Reporting | - FASB conceptual framework - Disclosure requirements - Financial statement presentation |
| Topic 2: Governmental and Not-for-Profit Accounting | - Governmental fund accounting - Not-for-profit financial reporting |
| Topic 3: Financial Statements and Transactions | - Revenue recognition (ASC 606) - Income statement and comprehensive income - Balance sheet and statement of cash flows |
| Topic 4: Equity, Investments, and Business Combinations | - Business combinations and consolidations - Stockholders' equity - Bonds and debt instruments |
| Topic 5: Specialized Accounting Topics | - Accounting changes and error corrections - Pensions and post-employment benefits - Foreign currency transactions |
| Topic 6: Assets and Liabilities Accounting | - Leases (ASC 842) - Cash, receivables, and inventory - Liabilities and contingencies - Fixed assets and intangible assets |
Admission Test Certified Public Accountant (Financial Accounting & Reporting) Sample Questions:
On June 30, 1991, Mill Corp. incurred a $100,000 net loss from disposal of a component of a business. Also, on June 30, 1991, Mill paid $40,000 for property taxes assessed for the calendar year 1991. What amount of the foregoing items should be included in the determination of Mill's net income or loss for the six-month interim period ended June 30, 1991?
- A. $90,000
- B. $140,000
- C. $70,000
- D. $120,000
Correct Answer: D 🗳️
Dean Co. acquired 100% of Morey Corp. prior to 1989. During 1989, the individual companies included in their financial statements the following:
What amount should be reported as related party disclosures in the notes to Dean's 1989 consolidated financial statements?
- A. $155,000
- B. $150,000
- C. $175,000
- D. $330,000
Correct Answer: C 🗳️
Advertising costs may be accrued or deferred to provide an appropriate expense in each period for:
- A. Option A
- B. Option B
- C. Option D
- D. Option C
Correct Answer: B 🗳️
Coffey Corp.'s trial balance of Income Statement Accounts for the year ended December 31, 1988 as follows:
Coffey's income tax rate is 30%. The gain on debt extinguishment is considered a usual and recurring part of Coffey's operations. Coffey prepares a multiple-step income statement for 1988.
Income from operations before income tax is:
- A. $230,000
- B. $240,000
- C. $200,000
- D. $190,000
Correct Answer: B 🗳️
Tack, Inc. reported a retained earnings balance of $150,000 at December 31,1990. In June 1991, Tack discovered that merchandise costing $40,000 had not been included in inventory in its 1990 financial statements. Tack has a 30% tax rate. What amount should Tack report as adjusted beginning retained earnings in its statement of retained earnings at December 31, 1991?
- A. $178,000
- B. $122,000
- C. $150,000
- D. $190,000
Correct Answer: A 🗳️
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