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AICPA REG Exam Syllabus Topics:

AICPA CPA Regulation Sample Questions:

1. The uniform capitalization method must be used by:
I. Manufacturers of tangible personal property.
II. Retailers of personal property with $2 million dollars in average annual gross receipts for the 3
preceding years.

A) Both I and II.
B) Neither I nor II.
C) I only.
D) II only.

2. On December 1, 1997, Krest, a self-employed cash basis taxpayer, borrowed $200,000 to use in her
business. The loan was to be repaid on November 30, 1998. Krest paid the entire interest amount of
$ 24,000 on December 1, 1997. What amount of interest was deductible on Krest's 1997 income tax return?

A) $0
B) $2,000
C) $24,000
D) $22,000

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

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

4. Under the uniform capitalization rules applicable to taxpayers with property acquired for resale, which of
the following costs should be capitalized with respect to inventory if no exceptions have been met?

A) Option B
B) Option D
C) Option C
D) Option A

5. On December 1, 1992, Michaels, a self-employed cash basis taxpayer, borrowed $100,000 to use in her
business. The loan was to be repaid on November 30, 1993. Michaels paid the entire interest of $12,000
on December 1, 1992. What amount of interest was deductible on Michaels' 1993 income tax return?

A) $0
B) $11,000
C) $1,000
D) $12,000

Solutions: