Exam Name: WGU Accounting for Decision Makers C213 VAC2
Certification Provider: WGU
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WGU Accounting-for-Decision-Makers Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Topic 1: Budgeting and Decision Making | 10–15% | - Master budget and components
|
| Topic 2: Cost Systems | 20–25% | - Cost concepts and classification
|
| Topic 3: Financial Analysis | 45–50% | - Purpose and components of financial statements
|
| Topic 4: Controls and Regulations | 10–15% | - Internal control systems and principles
|
| Topic 5: Profit Planning | 10–15% | - Cost-volume-profit (CVP) analysis
|
WGU Accounting for Decision Makers C213 VAC2 Sample Questions:
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. 275
- B. 100
- C. 225
- D. 250
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Which two costs would be used to calculate inventory overhead?
Choose 2 answers.
- A. Administrative office electricity costs
- B. Administrative employee benefits
- C. Production employee benefits
- D. Factory electricity costs
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Which overhead cost is associated with batch-level activities?
- A. Machine setups
- B. Factory insurance
- C. Property taxes
- D. Product engineering wages
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Which user group of financial statements evaluates the ability to repay loans?
- A. Management
- B. Investors
- C. Lenders
- D. Suppliers
Explanation: Only visible for TestKingFree members. You can sign-up / login (it's free).
Which ratio provides a measure of how well a company turns sales into profits?
- A. Return on profit
- B. Return on costs
- C. Return on sales
- D. Return on expenses
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