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

WGU Accounting for Decision Makers C213 VAC2 Sample Questions:

1. A company collects 20% of the credit sales in the month of sale and the rest is collected equally in the following two months. The company made the following credit sales:
January = $500,000
February = $420,000
March = $545,000
April = $550,000
May = $555,000
June = $567,000
July = $600,000
Which is the correct amount of cash collection in the month of September?

A) $658,000
B) $670,000
C) $624,000
D) $625,000

2. What does management accounting present?

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

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

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

4. Which item is an operating activity under a U.S. generally accepted accounting principles (GAAP) statement of cash flows?

A) Cash payments for purchase of plant assets
B) Cash receipts for the sale of plant assets
C) Cash receipts from the sale of a business segment
D) Cash payments for administration expenses

5. What can be deduced when a company has an asset turnover of 0.95?

A) The company was able to generate $0.95 in sales for each dollar in assets
B) The company was able to generate $0.95 in profit for each dollar in assets
C) The company was able to generate $0.95 in liabilities for each dollar in assets
D) The company was able to generate $0.95 in equity for each dollar in assets

Solutions: