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WGU Accounting for Decision Makers C213 VAC2 Sample Questions:

1. Which action should a managerial accountant consider taking if confronted by an ethical conflict?

A) Confer with any stakeholder in the organization
B) Use an objective advisor confidentially
C) Report directly to the chief executive officer
D) Consult with a coworker

2. Which change occurred if the cost of goods sold moved from 76.8% to 72.6%?

A) Gross profit percentage increased by 4.2%
B) Net profit percentage increased by 4.2%
C) Gross profit percentage decreased by 4.2%
D) Net profit percentage decreased by 4.2%

3. How are activity-based costing systems different from traditional costing systems?

A) Activity-based costing systems provide a more precise assignment of overhead costs when multiple products are manufactured than traditional costing systems do
B) Activity-based costing systems are based on a single cost driver and traditional costing systems are based on multiple cost drivers
C) Activity-based costing systems require less time and expense to administer than traditional costing systems
D) Activity-based costing systems are used with homogeneous products while traditional costing systems are used with heterogeneous products

4. Which information does a balance sheet provide about a company?

A) Revenues and expenses for a period of time
B) Cash collections and cash expenditures at a specific point in time
C) Assets and liabilities for a specific point in time
D) Cash collections and cash expenditures for a period of time

5. Which two items on an income statement result in decreased net income if they are increased?
Choose 2 answers.

A) Revenues
B) Gains
C) Interest expense
D) Cost of goods sold

Solutions: