CPA Australia CPA Financial Accounting and Reporting : Financial-Accounting-and-Reporting

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

CPA Australia CPA Financial Accounting and Reporting Sample Questions:

Question 1

Restrictions on the scope of a specific accounting standard are stated in

A. the explanatory materials provided by the AASB.
B. that specific standard.
C. various Statements of Accounting Concepts (SACs) issued by the AASB.
D. the IASB's Conceptual Framework.

Question 2

A company's financial report is compliant with International Financial Reporting Standards. Where in the report would an investor find the amount of money received by the company for investment activities?

A. statement of changes in equity
B. statement of comprehensive income
C. statement of cash flows
D. statement of financial position

Question 3

Which one of the following statements is not correct in respect of manual accounting systems?

A. They are bulky to store compared to computer systems.
B. Productivity in manual systems is lower than computer systems.
C. Risk of error is greater and the quality of outputs is inferior.
D. It is easy to make corrections.

Question 4

You assumed the role as the Chairperson of the Board of Directors of Daylight Ltd. As you start to write your first directors' report, which one of the following areas are you not required to include in your report?

A. Details of any dividends paid or proposed.
B. Review of operations of Daylight during the year just ended and any likely developments in the future that may impact Daylight.
C. Details regarding accounting policies pursued by Daylight in preparation of its financial statements.
D. Details regarding any significant changes to Daylight's state of affairs for the year that just ended.

Question 5

JK Ltd intentionally over-valued its closing inventories to increase profitability for the year 20X8. This would help them to better price a planned share issue in 20X9. By doing this they have breached the concept of

A. neutrality.
B. substance over form.
C. understandability.
D. completeness.

Solutions: