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

WGU Accounting for Decision Makers C213 VAC2 Sample Questions:

1. Where should a company report cash payments to acquire or construct long-term fixed assets on a statement of cash flows?

A) Cash flows from investing activities
B) Cash flows from business activities
C) Cash flows from financing activities
D) Cash flows from operating activities

2. 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) $412,500
C) $550,000
D) $1,875,000

3. The following list provides partial financial information for a company.
Financial Category | 20X3 | 20X2
Net income | $3,540 | ?
Cash from operations | $4,417 | ?
Cash paid for capital expenditures | $5,613 | ?
Cash paid for acquisitions | $5,964 | ?
Cash paid for interest | $2,782 | ?
Cash paid for income taxes | $2,860 | ?
What is the cash flow to net income ratio for this company in 20X2?

A) 1.80
B) 2.45
C) 1.35
D) -0.01

4. What does management accounting present?

A) Detailed data regarding a business's overall economic performance to help outside stakeholders make decisions
B) Information regarding the qualifications of managers to help shareholders make decisions
C) Data to predict inconsistencies in finances to help users within a company make decisions
D) Information regarding a business's overall economic performance to help shareholders make decisions

5. Which two details can management determine through a cost-volume-profit analysis?
Choose 2 answers.

A) The impact of past transactions on a business organization's profit margin
B) The impact that a change in cost would have on a business organization's profit margin in the future
C) The impact of past income tax costs on a business organization's profit margin
D) The impact of a change in a business organization's number of units sold to reach a certain profit margin in the future

Solutions: