Printable PDFTest Prep FINANCIAL-ACCOUNTING-AND-REPORTING dumps - 100% Pass Guarantee!
Vendor: Test Prep
Certifications: Test Prep Certifications
Exam Name: Financial Reporting
Exam Code: FINANCIAL-ACCOUNTING-AND-REPORTING
Total Questions: 163 Q&As ( View Details)
Last Updated: Mar 19, 2025
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FINANCIAL-ACCOUNTING-AND-REPORTING Q&A's Detail
| Exam Code: | FINANCIAL-ACCOUNTING-AND-REPORTING |
| Total Questions: | 163 |
| Single & Multiple Choice | 163 |
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FINANCIAL-ACCOUNTING-AND-REPORTING Online Practice Questions and Answers
The following question is based on the following:
Vane Co.'s trial balance of income statement accounts for the year ended December 31, 2002, included
the following:
Vane's income tax rate is 30%.
In Vane's 2002 multiple-step income statement, what amount should Vane report as income from
continuing operations?
A. $126,000
B. $129,500
C. $140,000
D. $147,000
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. $420,000
C. $520,000
D. $570,000
Terra Co.'s total revenues from its three operating segments were as follows: Which operating segment(s) is (are) deemed to be reportable segments?
A. None.
B. Lion only.
C. Lion and Monk only.
D. Lion, Monk, and Nevi.
For interim financial reporting, the computation of a company's second quarter provision for income taxes uses an effective tax rate expected to be applicable for the full fiscal year. The effective tax rate should reflect anticipated:
A. Option A
B. Option B
C. Option C
D. Option D
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
The equipment that Quo manufactures is sold with a five-year warranty. Because of a production
breakthrough, Quo reduced its computation of warranty costs from 3% of sales to 1% of sales.
List A (Select one)
A. Change in accounting principal.
B. Change in accounting estimate.
C. Correction of an error in previously presented financial statements.
D. Neither an accounting change nor an accounting error.
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