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

WGU Accounting for Decision Makers C213 VAC2 Sample Questions:

1. What are the costs associated with two or more business units called?

A) Variable costs
B) Product costs
C) Direct costs
D) Indirect costs

2. Who does Sarbanes-Oxley apply to?

A) Publicly traded, wholly-owned subsidiaries of foreign companies doing business in the United States
B) Nonpublic companies in the United States
C) Nonpublic wholly-owned subsidiaries of foreign companies doing business in the United States
D) Publicly traded companies in the United States

3. Which current asset on a balance sheet appears first in the traditional category order for U.S.-based companies?

A) Inventory
B) Cash
C) Prepaid expenses
D) Accounts receivable

4. Which overhead cost is associated with batch-level activities?

A) Factory insurance
B) Product engineering wages
C) Machine setups
D) Property taxes

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

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

Solutions: