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

WGU Accounting for Decision Makers C213 VAC2 Sample Questions:

1. Which act was implemented as a result of the corporate scandals at companies such as Enron and WorldCom?

A) Auditing Accountability Act
B) Corporate Accountability Act
C) Securities Exchange Act
D) Sarbanes-Oxley Act

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

3. Which costs are found in a manufacturing company rather than a service-oriented company?

A) Direct labor costs
B) Selling costs
C) Raw materials costs
D) Indirect labor costs

4. Which information does a balance sheet provide about a company?

A) Assets and liabilities for a specific point in time
B) Cash collections and cash expenditures for a period of time
C) Revenues and expenses for a period of time
D) Cash collections and cash expenditures at a specific point in time

5. The following cost-volume-profit graph shows revenues and costs at various levels of production.
How many units should this company sell each month to realize a profit?

A) 250
B) 225
C) 100
D) 275

Solutions: