Exam Name: WGU Accounting for Decision Makers C213 VAC2
Certification Provider: WGU
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WGU Accounting-for-Decision-Makers Exam Syllabus Topics:
| Section | Objectives |
|---|---|
| Topic 1: Business Decision Support | - Relevant Costing
|
| Topic 2: Managerial Accounting for Decision Making | - Cost-Volume-Profit Analysis
|
| Topic 3: Financial Accounting Fundamentals | - Financial Statements
|
WGU Accounting for Decision Makers C213 VAC2 Sample Questions:
What does it mean if a company has a debt ratio of 101.5%?
- A. The company has 1.5% more total liabilities than net income
- B. The company has 1.5% more total liabilities than total assets
- C. The company has 1.5% more total liabilities than gross sales
- D. The company has 1.5% more current liabilities than current assets
Correct Answer: B 🗳️
Explanation: Only visible for PrepPDF members. You can sign-up / login (it's free).
Which costs are found in a manufacturing company rather than a service-oriented company?
- A. Selling costs
- B. Raw materials costs
- C. Direct labor costs
- D. Indirect labor costs
Correct Answer: B 🗳️
Explanation: Only visible for PrepPDF members. You can sign-up / login (it's free).
Given the following information:
Pairs of shoes expected to be produced = 1,950,000
Pairs of shoes produced = 2,500,000
Overhead rate = $0.75
What is the amount of applied overhead?
- A. $1,462,500
- B. $550,000
- C. $412,500
- D. $1,875,000
Correct Answer: D 🗳️
Explanation: Only visible for PrepPDF members. You can sign-up / login (it's free).
A company has projected the following sales for the spring quarter of a year:
April = $300,000
May = $325,000
June = $375,000
Cash is used to pay for 65% of all sales. The remainder is on credit.
The pattern for credit receivables collections is as follows:
* Month of sale = 60%
* Month after sale = 30%
* Second month after sale = 10%
What are the projected cash sales for all three months of the spring quarter?
- A. $350,000
- B. $650,000
- C. $105,000
- D. $195,000
Correct Answer: B 🗳️
Explanation: Only visible for PrepPDF members. You can sign-up / login (it's free).
Which role do ethical standards have in management accounting?
- A. To guide the resolution to possible ethical dilemmas that the managerial accountant may encounter
- B. To provide the management accountant with the ability to know whether a person will act ethically or not
- C. To provide the management accountant with the ability to work with only companies that follow strict ethical principles
- D. To prevent all unethical behavior of anyone the management accountant may work with
Correct Answer: A 🗳️
Explanation: Only visible for PrepPDF members. You can sign-up / login (it's free).
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