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

SectionObjectives
Topic 1: Business Decision Support- Performance Measurement
  • 1. Financial ratios overview
    • 2. Responsibility accounting concepts
      - Relevant Costing
      • 1. Make or buy decisions
        • 2. Differential cost analysis
          Topic 2: Managerial Accounting for Decision Making- Cost Behavior
          • 1. Fixed vs variable costs
            • 2. Mixed costs analysis
              - Cost-Volume-Profit Analysis
              • 1. Contribution margin concepts
                • 2. Break-even analysis
                  - Budgeting and Planning
                  • 1. Forecasting and variance analysis
                    • 2. Operating budgets
                      Topic 3: Financial Accounting Fundamentals- Accounting Principles
                      • 1. Accrual vs cash accounting
                        • 2. Revenue recognition concepts
                          - Financial Statements
                          • 1. Income Statement analysis
                            • 2. Balance Sheet structure
                              • 3. Cash Flow Statement basics

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                                WGU Accounting for Decision Makers C213 VAC2 Sample Questions (Q51-Q56):

                                NEW QUESTION # 51
                                Which two examples represent financial statement errors?
                                Choose 2 answers.

                                Answer: A,C

                                Explanation:
                                The correct answers are A and C . A financial statement error is an unintentional misstatement in the amount, classification, presentation, or disclosure of financial statement information. PCAOB standards explain that misstatements can arise from either error or fraud , and errors are unintentional. A miscalculated payroll tax liability is a classic accounting error because it produces an incorrect liability amount without intent to deceive. Likewise, unintentionally recording unearned customer prepayments as revenue is an error in revenue recognition and financial statement classification.
                                Option B is not an error; it is fraud or misappropriation of assets because it involves deliberate overpayment and a kickback. PCAOB fraud guidance distinguishes intentional misconduct from accidental mistakes.
                                Option D is not necessarily an error merely because an auditor disagrees with management's estimate.
                                Allowance for uncollectible accounts is an area of judgment, and disagreement alone does not prove a financial statement error exists. Therefore, the two choices that best represent unintentional financial statement errors are A and C .


                                NEW QUESTION # 52
                                Which overhead cost is associated with batch-level activities?

                                Answer: A

                                Explanation:
                                The correct answer is B. Machine setups . In activity-based costing , batch-level activities are performed each time a batch of goods is processed, regardless of how many units are in that batch. A classic example is the machine setup required before production of a batch can begin. ABC materials commonly identify setup costs as batch-level because the activity occurs per batch rather than per individual unit.
                                Option A, property taxes , and Option C, factory insurance , are usually considered facility-level or organization-sustaining overhead because they support the factory as a whole rather than a specific batch.
                                Option D, product engineering wages , is more closely related to product-level activities , since engineering work often supports a particular product line rather than each batch run. Batch-level costs increase with the number of production batches, not necessarily with the number of units produced. Since machine setups are incurred each time a batch is started, they are the standard example of a batch-level overhead cost. Therefore, Option B is the correct answer.


                                NEW QUESTION # 53
                                Which organization establishes rules U.S. companies use to record and report accounting transactions?

                                Answer: A

                                Explanation:
                                The correct answer is C. Financial Accounting Standards Board (FASB) . The FASB is the private-sector standard-setting body whose accounting and financial reporting standards are recognized as authoritative U.S.
                                generally accepted accounting principles (GAAP) for purposes of the federal securities laws. The SEC has explicitly recognized FASB standards as "generally accepted," which is why U.S. companies rely on FASB guidance when recording and reporting accounting transactions.
                                Option A is incorrect because the Accounting Principles Board (APB) was a former standard-setting body that was replaced by the FASB. Option B, the SEC , does have legal authority over public company reporting, but it does not serve as the primary day-to-day accounting standard setter in the same way FASB does. Option D, the IRS , is responsible for tax administration, not financial accounting standards for general-purpose financial statements. For exam purposes, when the question asks which organization establishes the accounting rules U.S. companies use to record and report transactions, the best and most accurate answer is FASB .


                                NEW QUESTION # 54
                                What is the impact on costs as sales volume decreases?

                                Answer: C

                                Explanation:
                                The correct answer is C. Total variable costs will decrease in direct proportion . Variable costs change in total as activity or sales volume changes. When sales volume decreases, total variable costs also decrease proportionally because fewer units are produced or sold. Multiple accounting references explain that total variable cost rises and falls with the level of activity, while the variable cost per unit remains constant within the relevant range.
                                Option A is the opposite of what happens when volume falls. Options B and D are incorrect because total fixed costs generally remain unchanged within the relevant range regardless of short-term changes in sales volume. OpenStax notes that fixed costs are present regardless of production or sales levels, while variable costs occur only as items or services are produced and sold.
                                This distinction is central to cost behavior analysis and profit planning. As volume declines, total variable costs go down in direct proportion, but total fixed costs do not normally move with sales in the short run.
                                Therefore, the correct answer is Option C .


                                NEW QUESTION # 55
                                What does it mean if a company has a debt ratio of 101.5%?

                                Answer: B


                                NEW QUESTION # 56
                                ......

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