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| Certification Vendor: | Western Governors University (WGU) |
|---|---|
| Exam Name: | Accounting for Decision Makers |
| Exam Number: | C213 VAC2 |
| Exam Format: | Scenario-based, Calculation-based, Multiple-choice |
| Certificate Validity Period: | N/A (Course competency, permanent upon completion) |
| Related Certifications: | Managerial Accounting Business Decision Making Financial Analysis |
| Passing Score: | 65% |
| Available Languages: | English |
| Exam Duration: | 120 minutes |
| Exam Price: | Included in tuition / $181.49 if separate |
| Real Exam Qty: | 69–71 |
| Recommended Training: | WGU Learning Resources WGU C213 Course Materials |
| Exam Registration: | WGU Student Portal |
| Sample Questions: | ![]() |
| Exam Way: | Online proctored assessment |
| Pre Condition: | Enrollment in WGU business or accounting program; no prior exam required |
| Official Syllabus URL: | https://www.wgu.edu/courses/c213-accounting-for-decision-makers.html |
| Section | Weight | Objectives |
|---|---|---|
| Topic 1: Budgeting and Decision Making | 10–15% | - Master budget and components
|
| Topic 2: Controls and Regulations | 10–15% | - Internal control systems and principles
|
| Topic 3: Cost Systems | 20–25% | - Costing methods
|
| Topic 4: Profit Planning | 10–15% | - Cost-volume-profit (CVP) analysis
|
| Topic 5: Financial Analysis | 45–50% | - Financial statement analysis techniques
|
Per the latest exam information, the Accounting-for-Decision-Makers exam presents 69–71 questions in 120 minutes minutes. Knowing the format precisely removes one major source of exam-day anxiety.
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The WGU Accounting for Decision Makers C213 VAC2 blueprint covers these core domains:
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WGU publishes these prerequisites for the WGU Accounting for Decision Makers C213 VAC2: Enrollment in WGU business or accounting program; no prior exam required.
Check the authoritative wording on the official certification page before registering.
At present, passing the Accounting-for-Decision-Makers exam requires 65%, and the registration fee is Included in tuition / $181.49 if separate. Both are set by WGU and can change — confirm them on the official site when you book.
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What is true regarding the use of International Financial Reporting Standards (IFRS)?
Correct Answer: B 🗳️
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Which action should a managerial accountant consider taking if confronted by an ethical conflict?
Correct Answer: A 🗳️
Explanation: Only visible for TorrentVCE members. You can sign-up / login (it's free).
What can be deduced when a company has an asset turnover of 0.95?
Correct Answer: A 🗳️
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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?
Correct Answer: A 🗳️
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Which financial statement is used to determine a company's income and expenses for a specific period?
Correct Answer: B 🗳️
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