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

1. Tanker Oil Co., a development stage enterprise, incurred the following costs during its first year of operations:

Tanker had no revenue during its first year of operation. What amount may Tanker capitalize as organizational costs?

A) $0
B) $115,000
C) $55,000
D) $95,000

2. 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) Future common share dividends are expected to approximate 60% of earnings.
C) Business segment 1992 sales are Alay $1M, Belay $2M, and Celay $3M.
D) During 1992, the Delay component was sold.

3. In general, an enterprise preparing interim financial statements should:

A) Disregard permanent decreases in the market value of its inventory.
B) Use the same accounting principles followed in preparing its latest annual financial statements.
C) Defer recognition of seasonal revenue.
D) Allocate revenues and expenses evenly over the quarters, regardless of when they actually occurred.

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

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

5. Mellow Co. depreciated a $12,000 asset over five years, using the straight-line method with no salvage value. At the beginning of the fifth year, it was determined that the asset will last another four years. What amount should Mellow report as depreciation expense for year 5?

A) $1,500
B) $2,400
C) $900
D) $600

Solutions: