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

WGU Accounting for Decision Makers C213 VAC2 Sample Questions:

1. Which two item subtotals are included in a multi-step income statement?
Choose 2 answers.

A) Total assets
B) Current liabilities
C) Gross profit
D) Income from operations

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

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

3. What is the impact on costs as sales volume decreases?

A) Total fixed costs will increase in direct proportion
B) Total variable costs will decrease in direct proportion
C) Total fixed costs will decrease in direct proportion
D) Total variable costs will increase in direct proportion

4. Which technique describes the practice of incurring debt but fully paying the debt over time?

A) Income smoothing
B) Liability deferral
C) Profit control
D) Accounting management

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) 100
B) 250
C) 225
D) 275

Solutions: