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

WGU Accounting for Decision Makers C213 VAC2 Sample Questions:

1. Which change occurred if the cost of goods sold moved from 76.8% to 72.6%?

A) Gross profit percentage decreased by 4.2%
B) Gross profit percentage increased by 4.2%
C) Net profit percentage increased by 4.2%
D) Net profit percentage decreased by 4.2%

2. Under the Sarbanes-Oxley Act, which requirement must an accounting firm that audits public companies meet?

A) The firm cannot use any forms of advertising to obtain new audit clients
B) The firm cannot audit a company for more than five years
C) The firm cannot be retained only by the CFO
D) The firm cannot provide several nonaudit services such as internal audit outsourcing to its audit clients

3. 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 not used to gain a competitive advantage in the marketplace
C) Management accounting is used primarily for internal planning, control, and evaluation
D) Management accounting is restricted to providing financial rather than nonfinancial data

4. What does the overall economic performance of a company for a given time period represent?

A) The net income of the company
B) The overall market value of the company
C) Whether or not cash received from sales exceeds cash paid for business expenses for a given time period
D) Whether or not a company's sales exceed the costs of the products sold for a given time period

5. Match each accounting term with its definition.
Answer options may be used more than once or not at all.
Select your answer from the pull-down list.

Solutions: