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CPA Australia CPA Financial Accounting and Reporting Sample Questions:

1. What is the difference between positive and normative accounting theories?

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

2. Which one of the following is not an advantage of accounting regulation?

A) It provides the required accounting information to all necessary shareholders.
B) It provides quality of information in and across financial statements.
C) It provides flexibility in the way accounting information is presented to users.
D) It instils public confidence in the accounting system employed in commerce and industry.

3. A company sold some old operating equipment from its factory. After depreciation was accounted for, a small gain on sale was recorded. According to the revised IAS 1 Presentation of Financial Statements, this transaction will be shown as a separate item 'gain on sale of equipment'. This item will be shown in the statement of

A) changes in equity.
B) comprehensive income.
C) cash flow.
D) financial position.

4. Which one of the following is an accurate definition of fair value of an asset?

A) The amount yet to be written off over the remainder of the asset's useful life.
B) The price for which an asset could be sold net of disposal costs.
C) The cost of replacing an asset with an identical item.
D) The price for which an asset could be sold in an orderly transaction between market participants at the measurement date.

5. Which accounting theory is best described by the statement 'An approach to accounting is one where a theory is thought of as a body of knowledge that explains and attempts to predict actual accounting practice'?

A) historical cost accounting theory
B) normative accounting theory
C) positive accounting theory
D) general accounting theory

Solutions: