WGU Accounting-for-Decision-Makers

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

WGU Accounting for Decision Makers C213 VAC2 Sample Questions:

Question #1
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. $550,000
B. $1,875,000
C. $412,500
D. $1,462,500

Question #2
Which current asset on a balance sheet appears first in the traditional category order for U.S.-based companies?

A. Prepaid expenses
B. Inventory
C. Cash
D. Accounts receivable

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 audit a company for more than five years
D. The firm cannot use any forms of advertising to obtain new audit clients

Question #4
A company manufactures leather products and has recently switched to the activity-based costing (ABC) method. It needs to determine the cost of its leather wallets. The company is already aware of its DM and DL costs.
What is the first step to calculating the cost of the product?

A. Double check the DM & DL calculations
B. Calculate G & A
C. Identify overhead cost activities
D. Assign overhead 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 used primarily for internal planning, control, and evaluation
C. Management accounting is restricted to providing financial rather than nonfinancial data
D. Management accounting is not used to gain a competitive advantage in the marketplace

Solutions: