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WGU Accounting-for-Decision-Makers Exam Syllabus Topics:

WGU Accounting for Decision Makers C213 VAC2 Sample Questions:

Question 1

Which two item subtotals are included in a multi-step income statement?
Choose 2 answers.

A. Current liabilities
B. Income from operations
C. Total assets
D. Gross profit

Question 2

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 current liabilities than current assets
C. The company has 1.5% more total liabilities than total assets
D. The company has 1.5% more total liabilities than gross sales

Question 3

Under the Sarbanes-Oxley Act, which requirement must an accounting firm that audits public companies meet?

A. The firm cannot provide several nonaudit services such as internal audit outsourcing to its audit clients
B. The firm cannot be retained only by the CFO
C. The firm cannot use any forms of advertising to obtain new audit clients
D. The firm cannot audit a company for more than five years

Question 4

Which two costs would be used to calculate inventory overhead?
Choose 2 answers.

A. Production employee benefits
B. Administrative office electricity costs
C. Administrative employee benefits
D. Factory electricity costs

Question 5

How does management accounting differ from financial accounting?

A. Management accounting presents an unbiased view of a company's economic performance
B. Management accounting is restricted to providing financial rather than nonfinancial data
C. Management accounting is not used to gain a competitive advantage in the marketplace
D. Management accounting is used primarily for internal planning, control, and evaluation

Solutions: