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

WGU Accounting for Decision Makers C213 VAC2 Sample Questions:

Question 1

Given the following information:
Pairs of shoes expected to be produced = 1,950,000
Pairs of shoes produced = 2,500,000
Overhead rate = $0.75
What is the amount of applied overhead?

A. $550,000
B. $1,462,500
C. $1,875,000
D. $412,500

Question 2

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

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

Question 3

Which balance sheet category reflects what a company owns that can be turned into cash or used to generate cash?

A. Revenues
B. Assets
C. Liabilities
D. Owners' equity

Question 4

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. 250
C. 100
D. 225

Question 5

During the year, a company purchased goods on a credit basis for its supplies of $750.
What would be the impact on the accounting equation and financial statement?

A. Decrease in assets by $750 and decrease in liability by $750
B. Decrease in assets by $750 and increase in liability by $750
C. Increase in assets by $750 and increase in liability by $750
D. Increase in assets by $750 and decrease in liability by $750

Solutions: