WGU Accounting for Decision Makers C213 VAC2 : 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
Which two costs would be used to calculate inventory overhead?
Choose 2 answers.

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

Question #2
Which ratio provides a measure of how well a company turns sales into profits?

A. Return on expenses
B. Return on costs
C. Return on sales
D. Return on profit

Question #3
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 fairly reflect its financial position
C. Whether a company's financial statements were prepared by a trained bookkeeper
D. Whether a company's financial statements indicate it made a profit

Question #4
During the year, a company purchased goods on a credit basis for its supplies of $750.
What would be the impact on the accounting equation and financial statement?

A. Increase in assets by $750 and decrease in liability by $750
B. Decrease in assets by $750 and increase in liability by $750
C. Increase in assets by $750 and increase in liability by $750
D. Decrease in assets by $750 and decrease in liability by $750

Question #5
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

Solutions: