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CPA Australia Financial-Accounting-and-Reporting Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Topic 1: Business combinations | 13% | - Consolidated financial statements - Non-controlling interest and control concepts - Impairment and journal entries - Goodwill measurement and disclosure - Accounting issues for business combinations |
| Topic 2: Analysis of financial statements | 10% | - Limitations of financial statement analysis - Financial ratio calculation and interpretation |
| Topic 3: The financial reporting environment | 25% | - Accounting regulation and GAAP/IFRS - Conceptual framework and elements of financial statements - Types of business entity and structure - Accounting standards and policies - Users and developments impacting reporting - Role of International Accounting Standards Board - Regulatory environment and reporting requirements |
| Topic 4: Financial statements | 15% | - Statement of profit or loss and other comprehensive income - Statement of financial position - Statement of cash flows - Discrepancy detection and correction |
| Topic 5: Application of specific accounting standards | 22% | - Revenue recognition and ledger reconciliation - Foreign currency transactions and translation - Intangible assets and journal entries - Current and deferred income tax accounting |
| Topic 6: The accounting theory | 15% | - Agency and contracting theories - Historical cost vs other valuation methods - Recognition criteria per conceptual framework |
CPA Australia CPA Financial Accounting and Reporting Sample Questions:
Generally accepted accounting practice recognises revenue when
- A. customers order goods.
- B. cash is received for the goods.
- C. goods are produced.
- D. goods are dispatched to the customer.
Correct Answer: D 🗳️
A statement of comprehensive income reports on
- A. financial performance.
- B. changes in financial position.
- C. solvency.
- D. financial position.
Correct Answer: A 🗳️
The objective of the International Accounting Standards Board (IASB) is to
- A. provide strategic advice to the International Financial Reporting Standards Advisory Council.
- B. set International Financial Reporting Standards.
- C. oversee the standard setting process and International Financial Reporting Standards Advisory Council.
- D. enforce International Financial Reporting Standards.
Correct Answer: B 🗳️
JK Ltd intentionally over-valued its closing inventories to increase profitability for the year 20X8. This would help them to better price a planned share issue in 20X9. By doing this they have breached the concept of
- A. completeness.
- B. substance over form.
- C. understandability.
- D. neutrality.
Correct Answer: D 🗳️
Historical cost accounting provides financial information that is
- A. reliable but may not be relevant for decision making.
- B. relevant and reliable for decision making.
- C. relevant for decision making.
- D. relevant but may not be reliable for decision making.
Correct Answer: A 🗳️
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