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 2023-24 remains the same as last year.  The importance of this statement is that prior year study materials written by LaVerne Funderburk continue to be useful for contest preparation for 2023-24 and beyond.

Detailed Solutions for Prior Year District Competition Tests

There are now "Detailed Solutions" written for NINE prior year district tests that were used in competition. The "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 for years 2021 and earlier are available free on the UIL Accounting website in "Archived Exams." Because of the Covid pandemic, only Invitational 2020-A, Invitational 2020-B, and the District 2020-D were written.  The District 2020-D test was used in the "UIL At Home Experience."  The 2022 tests are available in the UIL Fall Study Packet on the UIL Academics website.

Detailed Solutions for UIL Accounting District 2022-D    released (10-26-22)

Detailed Solutions for UIL Accounting District 2021-D      

Detailed Solutions for UIL Accounting District 2020-D (see notes above)  

Detailed Solutions for UIL Accounting District 2019-D

Detailed Solutions for UIL Accounting District 2018-D

Detailed Solutions for UIL Accounting District 2017-D

Detailed Solutions for UIL Accounting District 2016-D1 

Detailed Solutions for UIL Accounting District 2015-D2 

Detailed Solutions for UIL Accounting District 2014-D1 (This test has been branded one of the most challenging district tests ever written because of the mammoth worksheet puzzle problem.)

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." 

2020 LFCPA District Practice Test:  From basic theory to number crunching, this is a well-rounded practice test with 70% of the questions requiring a "no choice numeric" answer.  So put away your guessing skills and do some math!  There are 13 different groups of questions covering a variety of district concept areas and a table problem with lots of missing pieces.

2019 LFCPA District Practice Test  Love a good puzzle?  The table problem in this test is super fun!  This practice test could be described as strenuous (but fun), mostly math calculations (only 20 or so theory questions), and little room for guessing (72% of the questions are "no-choice numeric)."  There are 14 different groups of questions, so that means lots of variety of formats.

2018 LFCPA District Practice Test  Full of puzzles that will keep your calculator humming!  The majority of the answers are in the format "no-choice numeric," so once again, guessing is out the door, providing better feedback for coaches.  Some standard question formats have had a face-lift, so get ready for a few new twists and turns on the oldies.  One of my favorite tests so far! 

2017 LFCPA District Practice Test  Sharpen your pencil and charge your calculator battery!  This test is a number-cruncher and full of fun mini-puzzles.  With 14 groups of questions, the test covers a wide range of district concepts.  Just over half of the answers are in the format "no-choice numeric," so set aside your guessing strategies.  It really is a fun test.  

2016 LFCPA District Practice Test This test has groups of problems that may help students see the big picture of how certain accounting "puzzles" fit together within the accounting cycle.  Working and reviewing this test could bring a "light bulb shining" moment!  This test is predominantly "no-choice-numeric."  So you can use the score to assess the student's understanding of accounting theory rather than wonder if the student has super-powered guessing abilities for objective question formats.

2015 LFCPA District Practice Test You asked for it AGAIN...heavy focus on the end-of-fiscal-period worksheet and on payroll.  This test includes a number-crunching payroll problem and the basic framework of the infamous worksheet puzzle problem.  The worksheet problem has a lower difficultly level than the worksheet problem in last year's District-1 test used in competition.  This practice test will challenge contestants to know the district level Accounting theory and to work quickly and efficiently.

Updated June 17, 2023

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.

Reviewed June 17, 2023

Regional Study Packet

A packet of 3 regional tests written by LaVerne Funderburk is available through Hexco.  Each test focuses heavily on regional level concepts providing a platform for classroom use in preparation for the regional contest.  This product can only be purchased through Hexco.

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.

Products Under Construction

For the school year 2023-24, the following products are being considered:  (OH, THIS IS A LOFTY GOAL!)

Detailed Solutions for the following 2023 tests:  District, Regional and State

2024 LFCPA District Practice Test

2024 LFCPA Regional Practice Test 

2023 LFCPA State Practice Test

Concept Builders.  Each packet can be used to teach or reinforce the vocabulary, journal entries, and procedures associated with that concept.  Recurring contest exam formats will be demonstrated along with suggested approaches and solving shortcuts.

The Concept Builders considered are:

• District Puzzle Problem Formats
• Accounting for Uncollectible Accounts

updated June 17, 2023

How to Order

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

As of October 6, 2016 my mailing address has 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 Word document.

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