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

2. 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) 225
B) 100
C) 275
D) 250

3. Which item is an operating activity under a U.S. generally accepted accounting principles (GAAP) statement of cash flows?

A) Cash receipts from the sale of a business segment
B) Cash payments for purchase of plant assets
C) Cash receipts for the sale of plant assets
D) Cash payments for administration expenses

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

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

5. 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

Solutions: