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

WGU Accounting for Decision Makers C213 VAC2 Sample Questions:

1. Which information does a balance sheet provide about a company?

A) Cash collections and cash expenditures for a period of time
B) Revenues and expenses for a period of time
C) Assets and liabilities for a specific point in time
D) Cash collections and cash expenditures at a specific point in time

2. Which two item subtotals are included in a multi-step income statement?
Choose 2 answers.

A) Current liabilities
B) Total assets
C) Income from operations
D) Gross profit

3. A company allocates overhead based on the number of shoes produced.
The company estimates the following costs and shoe production for the upcoming year:
Estimated total overhead = $1,250,000
Estimated number of shoes = 4,000,000
Actual overhead = $1,350,000
Actual number of shoes = 4,100,000
What is the predetermined overhead rate?

A) $0.375
B) $0.343
C) $0.329
D) $0.313

4. Which user group of financial statements evaluates the ability to repay loans?

A) Management
B) Investors
C) Lenders
D) Suppliers

5. A company collects 20% of the credit sales in the month of sale and the rest is collected equally in the following two months. The company made the following credit sales:
January = $500,000
February = $420,000
March = $545,000
April = $550,000
May = $555,000
June = $567,000
July = $600,000
Which is the correct amount of cash collection in the month of September?

A) $670,000
B) $624,000
C) $625,000
D) $658,000

Solutions: