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

WGU Accounting for Decision Makers C213 VAC2 Sample Questions:

1. What are the costs associated with two or more business units called?

A) Product costs
B) Direct costs
C) Variable costs
D) Indirect costs

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

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

3. Who does Sarbanes-Oxley apply to?

A) Nonpublic wholly-owned subsidiaries of foreign companies doing business in the United States
B) Publicly traded, wholly-owned subsidiaries of foreign companies doing business in the United States
C) Publicly traded companies in the United States
D) Nonpublic companies in the United States

4. Which two procedures do external auditors use to gain confidence in the quality of a company's financial reporting processes?
Choose 2 answers.

A) They perform a marketing analysis to determine demand for the company's products or services
B) They conduct a customer satisfaction survey
C) They examine records to support balances and transactions
D) They obtain confirmations from third parties the company does business with
E) They poll the public regarding the company's external image

5. Which ratio provides a measure of how well a company turns sales into profits?

A) Return on sales
B) Return on expenses
C) Return on costs
D) Return on profit

Solutions: