AICPA CPA Financial Accounting and Reporting : FAR

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AICPA FAR 試験シラバストピック:

AICPA CPA Financial Accounting and Reporting 認定 FAR 試験問題：

1. Belle Co. determined after four years that the estimated useful life of its labeling machine should be 10
years rather than 12 years. The machine originally cost $46,000 and had an estimated salvage value of
$ 1,000. Belle uses straight-line depreciation. What amount should Belle report as depreciation expense
for the current year?

A) $5,000
B) $3,200
C) $4,500
D) $3,750

2. The effect of a change in accounting principle that is inseparable from the effect of a change in accounting
estimate should be reported:

A) As a component of income from continuing operations, in the period of change and future periods if the
change affects both.
B) By restating the financial statements of all prior periods presented.
C) As a separate disclosure after income from continuing operations, in the period of change and future
periods if the change affects both.
D) As a correction of an error.

3. In which of the following situations should a company report a prior-period adjustment?

A) A change in the estimated useful lives of fixed assets purchased in prior years.
B) A switch from the straight-line to double-declining balance method of depreciation.
C) The correction of a mathematical error in the calculation of prior years' depreciation.
D) The scrapping of an asset prior to the end of its expected useful life.

4. Which of the following facts concerning fixed assets should be included in the summary of significant
accounting policies?

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

5. On January 2, 1993, Quo, Inc. hired Reed to be its controller. During the year, Reed, working closely with
Quo's president and outside accountants, made changes in accounting policies, corrected several errors
dating from 1992 and before, and instituted new accounting policies.
Quo's 1993 financial statements will be presented in comparative form with its 1992 financial statements.
This question represents one of Quo's transactions. List B represents the general accounting treatment
required for these transactions. These treatments are:
. Cumulative effect approach - Include the cumulative effect of the adjustment resulting from the
accounting change or error correction in the 1993 financial statements, and do not restate the 1992
financial statements.
. Retroactive or retrospective restatement approach - Restate the 1992 financial statements and adjust
1 992 beginning retained earnings if the error or change affects a period prior to 1992.
. Prospective approach - Report 1993 and future financial statements on the new basis but do not restate
1 992 financial statements.
During 1993, Quo increased its investment in Worth, Inc. from a 10% interest, purchased in 1992, to 30%,
and acquired a seat on Worth's board of directors. As a result of its increased investment, Quo changed
its method of accounting for investment in Worth, Inc. from the cost method to the equity method.
List B

A) Retroactive or retrospective restatement approach.
B) Prospective approach.
C) Cumulative effect approach.

質問と回答：