WGU Accounting-for-Decision-Makers : WGU Accounting for Decision Makers C213 VAC2

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

WGU Accounting for Decision Makers C213 VAC2 Sample Questions:

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

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

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

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

3. Which events represent financial information recorded in the accounting system of a business?

A) Personal events of each business owner during a year
B) Business events that have already occurred
C) Personal events of each business owner that are likely to occur in the future
D) Business events that are likely to occur in the future

4. Which action should a managerial accountant consider taking if confronted by an ethical conflict?

A) Consult with a coworker
B) Confer with any stakeholder in the organization
C) Report directly to the chief executive officer
D) Use an objective advisor confidentially

5. Which two costs would be used to calculate inventory overhead?
Choose 2 answers.

A) Production employee benefits
B) Factory electricity costs
C) Administrative employee benefits
D) Administrative office electricity costs

Solutions: