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

CPA Australia CPA Financial Accounting and Reporting Sample Questions:

1. According to the IASB's Conceptual Framework, the key reason general purpose financial statements are produced is to satisfy the information needs of

A) internal users.
B) management.
C) capital providers.
D) employees.

2. X was influenced by G Co's audit report and dividend declaration, and decided to invest in the securities of the company. What should X be cautious about before investing in the shares of the company?
X should be aware that

A) the auditor's report refers to the company's prior year financials.
B) the declaration of dividends assures high earnings per share.
C) a declaration of dividend is the ultimate measure of a company's profitability.
D) the auditor's report is influenced by the directors.

3. Which one of the following statements regarding the IASB's Conceptual Framework for Financial Reporting is correct?

A) It overrides any local or international accounting standard.
B) It specifies the concepts that underlie the preparation and presentation of general purpose financial statements.
C) It specifies the concepts that underlie the preparation and presentation of only consolidated financial statements.
D) It specifies the concepts that underlie the preparation and presentation of special purpose financial statements.

4. Which one of the following statements is correct?

A) Liabilities are future obligations that will cause outflow of resources embodying economic benefits.
B) A statement of financial position explains the reasons for movement of assets and liabilities through the accounting period.
C) Current and non-current assets are shown as separate classifications in the statement of financial position.
D) Assets used for long-term operations are shown under working capital in the statement of financial position.

5. Which one of the following situations would result in either a new liability being recognised or an existing liability being increased?

A) A company recognises the depreciation expense for the current period.
B) A company pays only half of an overdue invoice.
C) At the end of the reporting period, there are unpaid wages.
D) A company establishes an asset revaluation reserve.

Solutions: