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AICPA CPA Regulation Sample Questions:

1. Rich is a cash basis self-employed air-conditioning repairman with 1993 gross business receipts of
$ 20,000. Rich's cash disbursements were as follows:

What amount should Rich report as net self-employment income?

A) $14,900
B) $14,100
C) $13,900
D) $15,100

2. Mosh, a sole proprietor, uses the cash basis of accounting. At the beginning of the current year, accounts
receivable were $25,000. During the year, Mosh collected $100,000 from customers. At the end of the
year, accounts receivable were $15,000. What was Mosh's gross taxable income for the current year?

A) $110,000
B) $75,000
C) $100,000
D) $90,000

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.
The Moores received a stock dividend in 1994 from Ace Corp. They had the option to receive either cash
or Ace stock with a fair market value of $900 as of the date of distribution. The par value of the stock was
$ 500.

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

4. In which of the following situations may taxpayers file as married filing jointly?

A) Taxpayers who were divorced during the year.
B) Taxpayers who were married but lived under a legal separation agreement at the end of the year.
C) Taxpayers who were legally separated but lived together for the entire year.
D) Taxpayers who were married but lived apart during the year.

5. Starr, a self-employed individual, purchased a piece of equipment for use in Starr's business. The costs
associated with the acquisition of the equipment were:

What is the depreciable basis of the equipment?

A) $59,125
B) $58,400
C) $59,425
D) $55,000

Solutions: