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

CPA Australia CPA Financial Accounting and Reporting Sample Questions:

1. 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 must be disclosed.
B) measurement basis and does not need to be disclosed.
C) accounting estimate and does not need to be disclosed.
D) measurement basis and must be disclosed.

2. The amount of cash or cash equivalents that could currently be obtained by selling an asset in an orderly disposal, refers to which basis of measurement?

A) current cost
B) present value
C) realisable value
D) historical cost

3. Which one of the following statements is correct?

A) Assets used for long-term operations are shown under working capital in the statement of financial position.
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) Liabilities are future obligations that will cause outflow of resources embodying economic benefits.

4. Which one of the following parties provides information to ensure that the financial statements show a true and fair view?

A) directors of the company
B) financial Institutions
C) shareholders
D) tax consultants

5. Which one of the following statements is correct in relation to presenting the financial position of an entity?

A) Solvency is the availability of cash over the long-term, while liquidity is the availability of funds over the short-term to meet financial commitments as they fall due.
B) Solvency is the availability of total assets over a long-term, while liquidity is the availability of total assets over the short-term to meet financial commitments as they fall due.
.
C) Liquidity represents cash holdings, while solvency is long-term profitability.
D) Liquidity is the ability to repay long-term financial commitments, whereas solvency is the ability to repay short-term commitments.

Solutions: