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CPA Australia CPA Financial Accounting and Reporting Sample Questions:

1. The ability of a company to pay its bills when and as they fall due is a measure of

A) the true and fair view of the financial report.
B) economic value.
C) solvency.
D) compliance with the conceptual framework.

2. A company purchased a machine 10 years ago for $143 890. It is expected that the machine will generate future revenues of $108 495. The machine could be scrapped for $81 232. An equivalent machine in the same condition would cost $94 950 to buy now. What is the deprival value of the asset?

A) $94 950
B) $108 495
C) $35 395
D) $81 232

3. According to IASB's Conceptual Framework, an expense is a decrease in economic benefits in the form of
I.
outflows.
II.
decreases of assets.
III.
incurrences of liabilities.
IV.
contributions to equity holders.

A) II, III and IV only
B) I, III and IV only
C) I, II and III only
D) I, II and IV only

4. Which one of the following is the correct treatment of sales?

A) Cash and credit sales are recorded in the receivables ledger prior to posting to the general ledger.
B) Cash sales are recorded in the receivables ledger prior to posting to the general ledger.
C) Credit sales are recorded in the receivables ledger prior to posting to the general ledger.
D) Credit sales are not recorded in the receivables ledger prior to posting to the general ledger.

5. A statement of generally accepted theoretical principles which form the frame of reference for financial reporting refers to the

A) Conceptual Framework.
B) Generally Accepted Accounting Principles.
C) Regulatory Framework.
D) International Financial Reporting Standards.

Solutions: