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Financial-Accounting-Reporting PDF DEMO:
QUESTION NO: 1 In the hierarchy of generally accepted accounting principles, APB Opinions have the same authority as AICPA: A. Accounting Research Bulletins. B. Statements of Position. C. Industry Audit and Accounting Guides. D. Issues Papers. Answer: A
QUESTION NO: 2 Several sources of GAAP consulted by an auditor are in conflict as to the application of an accounting principle. Which of the following should the auditor consider the most authoritative? A. AICPA Technical Practice Aids. B. FASB Technical Bulletins. C. FASB Statements of Financial Accounting Concepts. D. AICPA Accounting Interpretations. Answer: B
QUESTION NO: 3 Coffey Corp.'s trial balance of Income Statement Accounts for the year ended December 31, 1988 as follows: Coffey's income tax rate is 30%. The gain on debt extinguishment is considered a usual and recurring part of Coffey's operations. The hurricane is considered an unusual and infrequent event. Coffey prepares a multiple-step income statement for 1988. Net income is: A. $200,000 B. $168,000 C. $161,000 D. $140,000 Answer: D
QUESTION NO: 4 Rock Co.'s financial statements had the following balances at December 31: What amount should Rock report as comprehensive income for the year ended December 31? A. $400,000 B. $520,000 C. $570,000 D. $420,000 Answer: B
QUESTION NO: 5 On January 2, 1993, Quo, Inc. hired Reed to be its controller. During the year, Reed, working closely with Quo's president and outside accountants, made changes in accounting policies, corrected several errors dating from 1992 and before, and instituted new accounting policies. Quo's 1993 financial statements will be presented in comparative form with its 1992 financial statements. This question represents one of Quo's transactions. List A represents possible clarifications of these transactions as: a change in accounting principle, a change in accounting estimate, a correction of an error in previously presented financial statements, or neither an accounting change nor an accounting error. Item to Be Answered Quo manufactures heavy equipment to customer specifications on a contract basis. On the basis that it is preferable, accounting for these long-term contracts was switched from the completed-contract method to the percentage-of-completion method. List A (Select one) A. Neither an accounting change nor an accounting error. B. Correction of an error in previously presented financial statements. C. Change in accounting estimate. D. Change in accounting principal. Answer: D
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Updated: May 28, 2022
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Financial-Accounting-Reporting PDF DEMO:
QUESTION NO: 1 In the hierarchy of generally accepted accounting principles, APB Opinions have the same authority as AICPA: A. Accounting Research Bulletins. B. Statements of Position. C. Industry Audit and Accounting Guides. D. Issues Papers. Answer: A
QUESTION NO: 2 Several sources of GAAP consulted by an auditor are in conflict as to the application of an accounting principle. Which of the following should the auditor consider the most authoritative? A. AICPA Technical Practice Aids. B. FASB Technical Bulletins. C. FASB Statements of Financial Accounting Concepts. D. AICPA Accounting Interpretations. Answer: B
QUESTION NO: 3 Coffey Corp.'s trial balance of Income Statement Accounts for the year ended December 31, 1988 as follows: Coffey's income tax rate is 30%. The gain on debt extinguishment is considered a usual and recurring part of Coffey's operations. The hurricane is considered an unusual and infrequent event. Coffey prepares a multiple-step income statement for 1988. Net income is: A. $200,000 B. $168,000 C. $161,000 D. $140,000 Answer: D
QUESTION NO: 4 Rock Co.'s financial statements had the following balances at December 31: What amount should Rock report as comprehensive income for the year ended December 31? A. $400,000 B. $520,000 C. $570,000 D. $420,000 Answer: B
QUESTION NO: 5 On January 2, 1993, Quo, Inc. hired Reed to be its controller. During the year, Reed, working closely with Quo's president and outside accountants, made changes in accounting policies, corrected several errors dating from 1992 and before, and instituted new accounting policies. Quo's 1993 financial statements will be presented in comparative form with its 1992 financial statements. This question represents one of Quo's transactions. List A represents possible clarifications of these transactions as: a change in accounting principle, a change in accounting estimate, a correction of an error in previously presented financial statements, or neither an accounting change nor an accounting error. Item to Be Answered Quo manufactures heavy equipment to customer specifications on a contract basis. On the basis that it is preferable, accounting for these long-term contracts was switched from the completed-contract method to the percentage-of-completion method. List A (Select one) A. Neither an accounting change nor an accounting error. B. Correction of an error in previously presented financial statements. C. Change in accounting estimate. D. Change in accounting principal. Answer: D
There is no exaggeration to say that with our Microsoft DP-700 study materials for 20 to 30 hours, you will be ready to pass your Microsoft DP-700 exam. our company made our ATD CPTD practice guide with accountability. IAPP CIPP-E - With our products, you will soon feel the happiness of study. Our Software version of HRPA CHRP-KE exam questios provided by us can help every candidate to get familiar with the real HRPA CHRP-KE exam, which is meaningful for you to take away the pressure and to build confidence in the approach. In the other worlds, with Microsoft DP-700 guide tests, learning will no longer be a burden in your life.
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Our experts created the valid Financial-Accounting-Reporting - Certified Public Accountant (Financial Accounting & Reporting) Study Guide study guide for most of candidates to help them get good result with less time and money. The download and install set no limits for the amount of the computers and the persons who use Reliable Financial-Accounting-Reporting Test Camp Materials test prep. So we provide the best service for you as you can choose the most suitable learning methods to master the Reliable Financial-Accounting-Reporting Test Camp Materials exam torrent.
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The data for our Financial-Accounting-Reporting Study Guide practice materials that come up with our customers who have bought our Financial-Accounting-Reporting Study Guide actual exam and provided their scores show that our high pass rate is 98% to 100%. This is hard to find and compare with in the market. And numerous enthusiastic feedbacks from our worthy clients give high praises not only on our Financial-Accounting-Reporting Study Guide study guide, but also on our sincere and helpful 24 hours customer services online. You will feel grateful to choose our Financial-Accounting-Reporting Study Guide learning quiz!
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Financial-Accounting-Reporting PDF DEMO:
QUESTION NO: 1 In the hierarchy of generally accepted accounting principles, APB Opinions have the same authority as AICPA: A. Accounting Research Bulletins. B. Statements of Position. C. Industry Audit and Accounting Guides. D. Issues Papers. Answer: A
QUESTION NO: 2 Several sources of GAAP consulted by an auditor are in conflict as to the application of an accounting principle. Which of the following should the auditor consider the most authoritative? A. AICPA Technical Practice Aids. B. FASB Technical Bulletins. C. FASB Statements of Financial Accounting Concepts. D. AICPA Accounting Interpretations. Answer: B
QUESTION NO: 3 Coffey Corp.'s trial balance of Income Statement Accounts for the year ended December 31, 1988 as follows: Coffey's income tax rate is 30%. The gain on debt extinguishment is considered a usual and recurring part of Coffey's operations. The hurricane is considered an unusual and infrequent event. Coffey prepares a multiple-step income statement for 1988. Net income is: A. $200,000 B. $168,000 C. $161,000 D. $140,000 Answer: D
QUESTION NO: 4 Rock Co.'s financial statements had the following balances at December 31: What amount should Rock report as comprehensive income for the year ended December 31? A. $400,000 B. $520,000 C. $570,000 D. $420,000 Answer: B
QUESTION NO: 5 On January 2, 1993, Quo, Inc. hired Reed to be its controller. During the year, Reed, working closely with Quo's president and outside accountants, made changes in accounting policies, corrected several errors dating from 1992 and before, and instituted new accounting policies. Quo's 1993 financial statements will be presented in comparative form with its 1992 financial statements. This question represents one of Quo's transactions. List A represents possible clarifications of these transactions as: a change in accounting principle, a change in accounting estimate, a correction of an error in previously presented financial statements, or neither an accounting change nor an accounting error. Item to Be Answered Quo manufactures heavy equipment to customer specifications on a contract basis. On the basis that it is preferable, accounting for these long-term contracts was switched from the completed-contract method to the percentage-of-completion method. List A (Select one) A. Neither an accounting change nor an accounting error. B. Correction of an error in previously presented financial statements. C. Change in accounting estimate. D. Change in accounting principal. Answer: D
There is no exaggeration to say that with our Microsoft DP-700 study materials for 20 to 30 hours, you will be ready to pass your Microsoft DP-700 exam. our company made our ATD CPTD practice guide with accountability. IAPP CIPP-E - With our products, you will soon feel the happiness of study. Our Software version of HRPA CHRP-KE exam questios provided by us can help every candidate to get familiar with the real HRPA CHRP-KE exam, which is meaningful for you to take away the pressure and to build confidence in the approach. In the other worlds, with Microsoft DP-700 guide tests, learning will no longer be a burden in your life.
