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CPA Australia Financial-Accounting-and-Reporting Exam Syllabus Topics:

CPA Australia CPA Financial Accounting and Reporting Sample Questions:

1. Which one of the following methods is not used for 'creative accounting'?

A) window dressing
B) profit smoothing
C) off balance sheet financing
D) aggressive debt management

2. A decrease in assets is most likely to be recognised in the financial report as

A) revenue earned.
B) a change in equity.
C) an expense.
D) a liability.

3. Financial information is reliable if it
I)prefers substance over legal form.
II)is neutral and without any material error.
III)is complete and has been made with prudence.
IV)is understandable to those with no knowledge of accounting.

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

4. PLO Advertising Ltd (PLO) buys a new stretch limousine for $40 000. A number of individuals have expressed an interest in buying the limousine from PLO for $60 000. The board members decide that the limousine is worth between $65 000 and $70 000. What is the fair value of the limousine?

A) $65 000
B) $70 000
C) $60 000
D) $40 000

5. Which one of the following is an accurate definition of fair value of an asset?

A) The price for which an asset could be sold in an orderly transaction between market participants at the measurement date.
B) The price for which an asset could be sold net of disposal costs.
C) The cost of replacing an asset with an identical item.
D) The amount yet to be written off over the remainder of the asset's useful life.

Solutions: