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WGU Accounting-for-Decision-Makers Exam Syllabus Topics:
| Section | Objectives |
|---|---|
| Topic 1: Business Decision Support | - Performance Measurement
|
| Topic 2: Financial Accounting Fundamentals | - Accounting Principles
|
| Topic 3: Managerial Accounting for Decision Making | - Cost-Volume-Profit Analysis
|
WGU Accounting for Decision Makers C213 VAC2 Sample Questions:
Which action should a managerial accountant consider taking if confronted by an ethical conflict?
- A. Use an objective advisor confidentially
- B. Confer with any stakeholder in the organization
- C. Report directly to the chief executive officer
- D. Consult with a coworker
Correct Answer: A 🗳️
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What is a cost incurred as part of the production process?
- A. Raw materials cost
- B. Period cost
- C. Opportunity cost
- D. Sunk cost
Correct Answer: A 🗳️
Explanation: Only visible for Actual4Exams members. You can sign-up / login (it's free).
What is an advantage of the indirect method of the cash flow statement?
- A. Easy to avoid making mistakes because the method reveals indirect costs
- B. Easy to highlight the difference between direct and indirect costs
- C. Easy for a novice to decipher operating cash flow information
- D. Easy to reconcile between net income and cash flows
Correct Answer: D 🗳️
Explanation: Only visible for Actual4Exams members. You can sign-up / login (it's free).
What does it mean if a company has a debt ratio of 101.5%?
- A. The company has 1.5% more current liabilities than current assets
- B. The company has 1.5% more total liabilities than net income
- C. The company has 1.5% more total liabilities than gross sales
- D. The company has 1.5% more total liabilities than total assets
Correct Answer: D 🗳️
Explanation: Only visible for Actual4Exams members. You can sign-up / login (it's free).
What can be determined when a firm performs an external audit of a company's financial statements?
- A. Whether a company's financial statements indicate that the company has to pay income taxes
- B. Whether a company's financial statements indicate it made a profit
- C. Whether a company's financial statements were prepared by a trained bookkeeper
- D. Whether a company's financial statements fairly reflect its financial position
Correct Answer: D 🗳️
Explanation: Only visible for Actual4Exams members. You can sign-up / login (it's free).
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