LFCPA Practice Tests and Detailed Solutions

LFCPA stands for LaVerne Funderburk, CPA and is meant to distinguish these practice tests from the actual UIL Accounting contest materials.

You may use the tests for classroom practice or for an invitational meet your school is hosting.  The Detailed Solutions booklets are sold separately and do NOT include the respective test.

Please order in ample time as all materials are shipped by regular postal service.  If expedited shipping is necessary, please e-mail me to make arrangements.

As explained in other articles on this website, the FRAMEWORK of the UIL Accounting Concept List 2025-26 is expected to remain the same as last year.  Contact the current state contest director to confirm.  The importance of this statement is that prior year study materials written by LaVerne Funderburk continue to be useful for contest preparation for 2025-26.

Detailed Solutions for Prior Year Tests Used in UIL Competitions

"Detailed Solutions" show how to solve the test questions. These booklets may even be used by students for study on their own.  The booklets will include solving strategies, warnings for common pitfalls, and detailed explanations using charts and T-accounts.  They each are designed to be helpful educational tools and so much more than simply a column of numbers explaining how to arrive at the answer in the key.  You will need to have your own copy of the actual test because the test questions are not repeated in the Detailed Solutions. 

Actual tests used in competition for years 2023 and earlier are available free AND IN MICROSOFT WORD FORMAT on the UIL Accounting website in "Archived Exams."  Go to the "Archived Exams" page to learn more about the website changes in progress.

If you would like to know when the 2025-26 study packets are ready, email LaVerne to be placed on the NOTIFICATION EMAIL LIST.  These packets may be released earlier as the writing and completion occur.

Detailed Solutions for UIL Accounting 2024 REGIONAL     release date 3-5-25 This is on the current Order Form

Detailed Solutions for UIL Accounting 2024 District     release date 1-17-25 

Detailed Solutions for UIL Accounting District 2023-D  

Detailed Solutions for UIL Accounting District 2022-D

Detailed Solutions for UIL Accounting District 2021-D

2025 LFCPA STATE Practice Test:  release date 4-28-25 This is on the current Order Form NOW!  Let's just spell this one out clearly...there are 71 questions covering state-level concepts and 9 questions covering region-level concepts.  This test should help gauge readiness for the state contest!

2025 LFCPA REGIONAL Practice Test:  release date 3-5-25  Do your students know how to solve region-level concepts?  This test will help you answer that question.  This test has about 90% region-level concepts with some new formats.

2024 LFCPA District Practice Test: released (2-26-24)  One more time, here is a test that has a high percentage of questions requiring a "no choice numeric" answer, so there's not much room for guessing.  A wide range of district-level theory content is covered and includes a few fun puzzle groups!  

2023 LFCPA District Practice Test: released (10-26-22)  This test may top the list for highest percentage of questions requiring a "no choice numeric" answer, weighing in at 75%!  And did anyone mention PUZZLES?  This test will certainly gauge District readiness.  Make sure your calculator has a full battery charge.  

2022 LFCPA District Practice Test:  If you like puzzles, here's another exciting test.  Mostly number crunching, this practice test has 60% of the questions requiring a "no choice numeric" answer.  Are you ready for District Competition?  This test may help you decide. 

2021 LFCPA District Practice Test:  Mostly number crunching, this practice test has 70% of the questions requiring a "no choice numeric" answer, so guessing really isn't an option.  These puzzle problems will  also push you to use your time wisely.  If you have been practicing and you are well-prepared, you will say: "Now that was a fun test." 

Updated August 1, 2025

Detailed Accounting Concepts List

The Detailed Accounting Concepts List  is a resource tool for contest preparation.  It is intended to be an exhaustive listing of elementary accounting principles, vocabulary, theory, procedures, practices, etc. that could possibly be included on a contest exam.  A sample page is available for viewing.

Because of the new state-adopted textbooks in the classroom for the school year 2017-18, this product has been updated and is READY.  The updated DACL should prove to be a valuable tool for coaches as we all become more familiar with the content of the new books.  Coaches, please remember that you may be using a particular textbook for your classroom teaching, but to thoroughly prepare students for this contest, you must also cover the content in the "other" state-adopted materials.  This DACL is like an index that helps you find a particular theory item.

Always contact the current state contest director to confirm whether the concepts list has changed from the prior year.

Reviewed August 1, 2025

Concept Builder--Accruals, Deferrals & Reversals

This packet begins with a detailed teaching narrative that explains cost theory, timing differences, the two types of accruals, the two types of deferrals, and reversing entries.  Throughout the narrative are valuable charts, journal entries, and summary exhibits.  Of special benefit is the Time Sheet for Accruals & Deferrals.  There are terms/definitions, helpful hints, exercises to test understanding, and typical problem formats from prior year state level exams.  It also has problems for students to work along with demonstrated solutions.  If you always seem to run out of time getting all state level concepts covered before state meet, this packet serves as an excellent "self-study" material or a thorough review.

Concept Builder--Plant Assets

The Concept Builder--Plant Assets packet begins with a bulleted listing of key points outlining the theory within the concept area (plant assets, depreciation, property tax, and disposal).  The next section shows how to do any math computations that are specific to the concept area (straight-line and declining-balance depreciation methods).  Finally, typical recurring problem formats from prior year contest materials are demonstrated.  Throughout the demonstrations are suggestions for problem-solving strategies, short-cuts to try, and pitfalls to avoid.  Problems are included for students to solve and solutions are provided.

How to Order

Your order MUST include BOTH of these:  1) completed Order Form from this website SEE BELOW, AND 2) your school district's Purchase Order document

As of October 6, 2016 my mailing address changed.  Current Mailing Address: PO Box 906, Joshua, TX 76058

Acceptable Methods:

• Scan/E-mail--Send BOTH of these:   1) completed Order Form from this website   AND   2) your school district's Purchase Order document

• U.S. Postal Service--Mail BOTH of these:   1) completed Order Form from this website  AND   2) your school district's Purchase Order document

• Prepay: Send your check (payment)  AND completed Order Form by mail or other delivery service

Shipping:  All materials are sent to you through the U.S. Postal Service.  If you require expedited shipping, please e-mail LaVerne in advance of your order to discuss delivery methods and additional shipping charges.

Telephone:  Sorry, telephone or fax orders are not accepted.

Credit/Debit Cards:  Sorry, credit cards / debit cards are not accepted.

 The order form is always updated when new products become available. 

 Download and print the Order Form below.  This is a PDF.

Downloads

Order Form Funderburk

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