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CPA FAR Practice Exam
Comprehensive practice exam for the Financial Accounting and Reporting (FAR) section of the CPA exam. This exam focuses on questions covering the 2026 AICPA Blueprints, including Conceptual Framework, Financial Statement Accounts, Specific Transactions, and Governmental Accounting.
CPA AUD Practice Exam
Comprehensive practice exam for the Auditing and Attestation (AUD) section of the CPA exam. This exam covers Ethics, Professional Responsibilities, Risk Assessment, Audit Procedures, Evidence, and Reporting.
CPA REG Practice Exam
Comprehensive practice exam for the CPA Regulation (REG) section, covering Ethics, Business Law, and Federal Taxation (Individual, Entity, Property). Designed to simulate complex exam scenarios.
CPA BAR Practice Exam
Comprehensive practice exam for the CPA Business Analysis and Reporting (BAR) discipline. This exam covers Business Analysis, Financial Statement Analysis, Technical Accounting, and Data Analytics, simulating the complexity of the actual CPA exam.
CPA ISC Practice Exam
Comprehensive practice examination for the CPA Information Systems and Controls (ISC) discipline. This exam covers the 2026 AICPA Blueprint areas: Information Systems and Data Management, Security, Confidentiality and Privacy, and SOC Engagements.
CPA TCP Practice Exam
Comprehensive practice exam for the CPA Tax Compliance and Planning (TCP) Discipline section. This exam covers advanced individual taxation, personal financial planning, entity tax compliance, and entity tax planning, simulating the depth and complexity of the actual exam.
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Emerald Corp. purchased equipment for $240,000 on January 1, Year 1. The equipment has a 5-year useful life with no salvage value. On January 1, Year 3, Emerald sells the equipment for $130,000. What gain or loss should Emerald recognize on the sale?
I'm getting confused with the accumulated depreciation calculation. Can you walk me through the approach?
Let's break this down step by step. First, calculate annual depreciation: $240,000 ÷ 5 years = $48,000 per year. By January 1, Year 3, two full years have passed (Year 1 and Year 2), so accumulated depreciation is $48,000 × 2 = $96,000. The book value at sale is $240,000 - $96,000 = $144,000. Now compare to the sale price of $130,000. What's the difference?
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Riverside NFP received the following contributions during Year 1: $100,000 cash with no donor restrictions; $75,000 cash restricted for program services in Year 2; $50,000 pledge receivable (unconditional) restricted for capital improvements, due in Year 3; Volunteer services valued at $25,000 for specialized accounting work. What total contribution revenue should Riverside recognize in Year 1?
Think About This
Remember: unconditional pledges are recognized when made, not when received. For volunteer services, ask yourself - is this a specialized skill that would otherwise need to be purchased? Consider each contribution type and when revenue recognition occurs under NFP accounting standards.
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Result
Strengths
- Strong grasp of basic financial statement preparation and presentation
- Solid understanding of inventory valuation methods (FIFO, LIFO, weighted average)
Areas to Improve
- Revenue recognition timing and measurement need attention
- Consolidation and business combination accounting requires review
Recommended Focus Areas
- Review ASC 606 five-step revenue recognition model
- Practice consolidation elimination entries
Exam Feedback
"You're building a solid foundation in FAR. Focus your remaining study time on revenue recognition scenarios and governmental accounting - these are heavily tested areas where you can gain significant points."
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CPA Exam Tutor
Uniform CPA Examination tutor specializing in the Core + Discipline evolution model. Helping candidates master AUD, FAR, and REG, alongside specialized discipline support for BAR, ISC, or TCP. Providing clarity on complex financial reporting (GAAP), auditing standards (GAAS), and federal tax regulations through worked journal entries, task-based simulation (TBS) walkthroughs, and technical blueprints.
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