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. What is true regarding the use of International Financial Reporting Standards (IFRS)?

A) IFRS are seldom used by non-U.S. companies
B) IFRS are commonly required to be used in Asia
C) IFRS are required to be used by the Securities and Exchange Commission (SEC)
D) IFRS may be used instead of generally accepted accounting principles (GAAP) by any U.S.-based corporation

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

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

3. What can be deduced when a company has an asset turnover of 0.95?

A) The company was able to generate $0.95 in sales for each dollar in assets
B) The company was able to generate $0.95 in equity for each dollar in assets
C) The company was able to generate $0.95 in profit for each dollar in assets
D) The company was able to generate $0.95 in liabilities for each dollar in assets

4. 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) $0.313
B) $0.375
C) $0.329
D) $0.343

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

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

Solutions: