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

WGU Accounting for Decision Makers C213 VAC2 Sample Questions:

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

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

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

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

3. What does it mean if a company has a debt ratio of 101.5%?

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

4. Last year, X Corporation had sales of $500,000 and total expenses of $300,000. A manager of the company is entitled to get a sales commission of 10% of net profit.
What amount of sales commission is to be recognized at year-end?

A) $20,000
B) $10,000
C) $30,000
D) $50,000

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

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

Solutions: