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

WGU Accounting for Decision Makers C213 VAC2 Sample Questions:

1. Which two items on an income statement result in decreased net income if they are increased?
Choose 2 answers.

A) Gains
B) Interest expense
C) Revenues
D) Cost of goods sold

2. Where should a company report cash payments to acquire or construct long-term fixed assets on a statement of cash flows?

A) Cash flows from operating activities
B) Cash flows from financing activities
C) Cash flows from investing activities
D) Cash flows from business activities

3. 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) $50,000
C) $30,000
D) $10,000

4. Which financial statement is used to determine a company's income and expenses for a specific period?

A) Income statement
B) Statement of retained earnings
C) Statement of cash flows
D) Balance sheet

5. What would be the appropriate cost driver to allocate overhead for a call center?

A) Total sales dollars
B) Number of customer contacts
C) Number of labor hours
D) Total material cost

Solutions: