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

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

CPA Australia CPA Financial Accounting and Reporting Sample Questions:

Question 1

Which one of the following bases of measurement is used to implement an approach to capital maintenance based on maintaining the operating capability of a business?

A. fair value
B. deprival value
C. current value
D. current purchasing power

Question 2

What is the difference between positive and normative accounting theories?

A. Normative accounting theory predicts what is expected to occur rather than explaining what should occur.
B. Normative accounting theory specifies the prediction rules for items.
C. Positive accounting theory explains what should occur.
D. Normative accounting theory explains what should occur instead of predicting what is expected to occur.

Question 3

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

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

Question 4

Which one of the following would be recognised in the statement of profit or loss and other comprehensive income?

A. prepayment of expenses
B. employee wages
C. inventory
D. retained earnings

Question 5

Which one of the following contributes to an efficient capital market?

A. having stock markets in every country
B. stock markets being managed by directors of companies that are listed on the stock market
C. stock markets ensuring that companies do not overcharge for their products
D. information about the stock market can be obtained cheaply

Solutions: