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AICPA CPA Regulation Sample Questions:

1. Which one of the following will result in an accruable expense for an accrual-basis taxpayer?

A) A repair completed prior to year end and paid upon completion.
B) A signed contract for repair work to be done and the work is to be completed at a later date.
C) A repair completed prior to year end but not invoiced.
D) An invoice dated prior to year end but the repair completed after year end.

2. Tom and Joan Moore, both CPAs, filed a joint 1994 federal income tax return showing $70,000 in taxable
income. During 1994, Tom's daughter Laura, age 16, resided with Tom. Laura had no income of her own
and was Tom's dependent.
Determine the amount of income or loss, if any that should be included on page one of the Moores' 1994
Form 1040.
In 1994, Joan received $1,300 in unemployment compensation benefits. Her employer made a $100
contribution to the unemployment insurance fund on her behalf.

A) $1,500
B) $0
C) $25,000
D) $2,000
E) $10,000
F) $1,000
G) $2,500
H) $900
I) $1,250
J) $3,000
K) $50,000
L) $500
M) $1,300
N) $55,000
O) $75,000

3. Tom and Joan Moore, both CPAs, filed a joint 1994 federal income tax return showing $70,000 in taxable
income. During 1994, Tom's daughter Laura, age 16, resided with Tom. Laura had no income of her own
and was Tom's dependent.
Determine the amount of income or loss, if any that should be included on page one of the Moores' 1994
Form 1040.
Tom received $10,000, consisting of $5,000 each of principal and interest, when he redeemed a Series
EE savings bond in 1994. The bond was issued in his name in 1990 and the proceeds were used to pay
for Laura's college tuition. Tom had not elected to report the yearly increases in the value of the bond.

A) $1,500
B) $0
C) $25,000
D) $2,000
E) $10,000
F) $1,000
G) $2,500
H) $900
I) $1,250
J) $3,000
K) $50,000
L) $500
M) $1,300
N) $55,000
O) $75,000

4. Porter was unemployed for part of the year. Porter received $35,000 of wages, $4,000 from a state
unemployment compensation plan, and $2,000 from his former employer's company-paid supplemental
unemployment benefit plan. What is the amount of Porter's gross income?

A) $41,000
B) $35,000
C) $37,000
D) $39,000

5. Doris and Lydia are equal partners in the capital and profits of Agee & Nolan, but are otherwise unrelated.
The following information pertains to 300 shares of Mast Corp. stock sold by Lydia to Agee & Nolan:

The amount of long-term capital loss that Lydia realized in 1988 on the sale of this stock was:

A) $0
B) $2,500
C) $3,000
D) $5,000

Solutions: