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

1. The following costs were incurred by Griff Co., a manufacturer, during 1992:

What amount of these costs should be reported as general and administrative expenses for 1992?

A) $810,000
B) $550,000
C) $635,000
D) $260,000

2. Opto Co. is a publicly-traded, consolidated enterprise reporting segment information. Which of the following items is a required enterprise-wide disclosure regarding external customers?

A) The identity of any external customer providing 10% or more of a particular operating segment's revenue.
B) The identity of any external customer considered to be "major" by management.
C) Information on major customers is not required in segment reporting.
D) The fact that transactions with a particular external customer constitute more than 10% of the total enterprise revenues.

3. Taft Corp. discloses supplemental industry segment information. The following information is available for 1992:

Additional 1992 expenses, not included above, are as follows:
Indirect operating expenses $7,200
General corporate expenses 4,800
Segment C's 1992 operating profit was:

A) $5,000
B) $2,000
C) $2,600
D) $3,200

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

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

5. On March 15, 1992, Krol Co. paid property taxes of $90,000 on its office building for the calendar year 1992. On April 1, 1992, Krol paid $150,000 for unanticipated repairs to its office equipment. The repairs will benefit operations for the remainder of 1992. What is the total amount of these expenses that Krol should include in its quarterly income statement for the three months ended June 30, 1992?

A) $37,500
B) $97,500
C) $172,500
D) $72,500

Solutions: