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

SectionObjectives
Topic 1: Financial Accounting Fundamentals- Accounting Principles
  • 1. Accrual vs cash accounting
    • 2. Revenue recognition concepts
      - Financial Statements
      • 1. Cash Flow Statement basics
        • 2. Balance Sheet structure
          • 3. Income Statement analysis
            Topic 2: 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 3: Managerial Accounting for Decision Making- Cost-Volume-Profit Analysis
                    • 1. Contribution margin concepts
                      • 2. Break-even analysis
                        - Budgeting and Planning
                        • 1. Operating budgets
                          • 2. Forecasting and variance analysis
                            - Cost Behavior
                            • 1. Fixed vs variable costs
                              • 2. Mixed costs analysis

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                                WGU Accounting for Decision Makers C213 VAC2 認定 Accounting-for-Decision-Makers 試験問題 (Q49-Q54):

                                質問 # 49
                                Which two items on an income statement result in decreased net income if they are increased?
                                Choose 2 answers.

                                正解：A、B

                                解説：
                                The correct answers are C. Interest expense and D. Cost of goods sold . Net income is determined by starting with revenues and then subtracting expenses and other costs. Because interest expense is an expense, increasing it reduces earnings before tax and therefore lowers net income. Likewise, cost of goods sold (COGS) is a major expense directly tied to the goods sold by the business. When COGS increases, gross profit falls, which then reduces net income. OpenStax summarizes the income statement as including revenues, expenses, gains, and losses in arriving at net income or net loss.
                                Options A. Gains and B. Revenues are incorrect because increases in either of those items generally increase net income rather than decrease it. Gains arise from peripheral transactions and still improve profitability, while revenues represent inflows from the company's main operations. In contrast, both interest expense and cost of goods sold are deductions in the income statement. Therefore, the two items that decrease net income when increased are Interest expense and Cost of goods sold .


                                質問 # 50
                                What would be the appropriate cost driver to allocate overhead for a call center?

                                正解：D

                                解説：
                                The correct answer is B. Number of customer contacts . In a call center, overhead is driven primarily by the volume of customer interactions handled, so the most appropriate cost driver is the number of customer contacts or calls. Cost-per-call and contact-center cost analysis commonly use the number of calls or contacts as the central activity measure because those interactions consume staff time, telecom systems, and support resources.
                                Option A, total material cost , is not appropriate because call centers are service operations and usually do not consume direct materials in the way manufacturers do. Option C, total sales dollars , may be relevant for some selling analyses but does not directly measure the activity causing most call center overhead. Option D, number of labor hours , can sometimes be useful, but in this setting the more direct activity driver is the actual number of contacts handled. Since overhead in a call center tends to rise with customer interactions, the best allocation base is the number of customer contacts . Therefore, Option B is the correct answer.


                                質問 # 51
                                Which ratio provides a measure of how well a company turns sales into profits?

                                正解：B

                                解説：
                                The correct answer is A. Return on sales . Return on sales, also called profit margin or net profit margin , measures how effectively a company converts sales revenue into net income. It is commonly calculated as Net income ÷ Sales . OpenStax explains that this ratio shows how much of each sales dollar remains as profit after all expenses, including taxes, have been deducted. A higher ratio generally indicates stronger profitability and better cost control relative to revenue.
                                Option B, return on costs , is not the standard ratio named in basic financial analysis for this purpose. Option C, return on expenses , is also not the conventional measure used in the ratio formulas you listed. Option D, return on profit , is not a recognized standard profitability ratio in introductory accounting frameworks.
                                Since the question asks specifically about how well a company turns sales into profits , the ratio that directly measures that relationship is return on sales . This ratio is widely used in financial statement analysis to compare operating performance across periods and across firms, especially within the same industry.


                                質問 # 52
                                What does the overall economic performance of a company for a given time period represent?

                                正解：A

                                解説：
                                The correct answer is A. The net income of the company . In financial accounting, the overall economic performance of a company for a specific period is generally summarized by net income or net loss . Net income reflects the result of revenues, expenses, gains, and losses recognized during the period under accrual accounting. It is the bottom-line measure on the income statement and is widely used to evaluate profitability and performance. OpenStax describes the income statement as the report that presents revenues and expenses for a period and arrives at net income.
                                Option B focuses only on cash receipts and cash payments, which is a cash flow perspective rather than the full accrual-based measure of economic performance. Option C refers more narrowly to gross profit , because it compares sales with cost of goods sold only and excludes operating expenses, interest, and taxes.
                                Option D, market value, reflects investor valuation rather than accounting performance for a reporting period.
                                Since the question asks about the company's overall economic performance for a given time period, the most accurate accounting answer is net income . Therefore, Option A is correct.


                                質問 # 53
                                What is a significant role of the U.S. Securities and Exchange Commission (SEC) in financial reporting?

                                正解：B

                                解説：
                                The correct answer is C . A central role of the U.S. Securities and Exchange Commission (SEC) is to protect investors and promote fair, orderly, and efficient markets by requiring public companies to provide reliable, useful disclosure. The SEC's stated mission is to protect investors , maintain fair and orderly markets, and facilitate capital formation. In financial reporting terms, this means helping ensure that users of financial statements receive credible information for decision-making.
                                Option A is incorrect because the SEC is not primarily a training body for controllers. Option B is also incorrect because ensuring auditors have resources is not the SEC's core financial reporting role. Option D is too broad and management-focused; the SEC's primary public-facing purpose is investor protection through disclosure oversight and enforcement. Public company filings such as Forms 10-K and 10-Q exist so investors and other users can evaluate financial condition, performance, and risk using standardized information.
                                Therefore, the best answer is that the SEC helps ensure financial statement users are provided with reliable information for decision-making.


                                質問 # 54
                                ......

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