- Exam Code: Financial-Accounting-and-Reporting
- Exam Name: CPA Financial Accounting and Reporting Exam
- Certification Provider: CPA Australia
- Corresponding Certification: CPA Foundation Program
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Instant Download CPA Australia : Financial-Accounting-and-Reporting Questions & Answers as PDF & Test Engine
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CPA Australia Financial-Accounting-and-Reporting Exam Syllabus Topics:
| Section | Objectives |
|---|---|
| Topic 1: Assets | - Asset recognition and measurement
|
| Topic 2: Financial Reporting Framework | - Conceptual framework for financial reporting
|
| Topic 3: Liabilities and Equity | - Financial instruments and obligations
|
| Topic 4: Revenue Recognition | - Revenue from contracts with customers
|
| Topic 5: Consolidated Financial Statements | - Group accounting
|
| Topic 6: Financial Statement Analysis and Interpretation | - Analysis techniques
|
| Topic 7: Financial Statements | - Preparation and presentation
|
CPA Australia CPA Financial Accounting and Reporting Sample Questions:
Which one of the following is not an Australian Securities Exchange (ASX) principle of good corporate governance?
- A. Remunerate fairly and responsibly.
- B. Promote ethical and responsible decision-making.
- C. Safeguard the environment.
- D. Respect the rights of shareholders.
Correct Answer: C 🗳️
A decision has been made to change the value of a major non-current asset, upon which depreciation is based, from original cost to a revalued amount. This results in a change in
- A. accounting estimate and does not need to be disclosed.
- B. measurement basis and must be disclosed.
- C. measurement basis and does not need to be disclosed.
- D. accounting estimate and must be disclosed.
Correct Answer: B 🗳️
What is the difference between positive and normative accounting theories?
- A. Normative accounting theory specifies the prediction rules for items.
- B. Positive accounting theory explains what should occur.
- C. Normative accounting theory predicts what is expected to occur rather than explaining what should occur.
- D. Normative accounting theory explains what should occur instead of predicting what is expected to occur.
Correct Answer: D 🗳️
Which one of the following is the correct treatment of sales?
- A. Credit sales are not recorded in the receivables ledger prior to posting to the general ledger.
- B. Cash and credit sales are recorded in the receivables ledger prior to posting to the general ledger.
- C. Cash sales are recorded in the receivables ledger prior to posting to the general ledger.
- D. Credit sales are recorded in the receivables ledger prior to posting to the general ledger.
Correct Answer: D 🗳️
An example of voluntary reporting in Australia is a
- A. statement of financial position.
- B. statement of cash flows.
- C. statement of comprehensive income.
- D. sustainability report.
Correct Answer: D 🗳️
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