Die WGU Accounting-for-Decision-Makers Zertifizierungsprüfung stellt eine wichtige Position in der IT-Branche dar, worüber viele IT-Experten sich einig sind. Die WGU Accounting-for-Decision-Makers (WGU Accounting for Decision Makers C213 VAC2) Zertifizierungsprüfung zu bestehen ist jedoch nicht einfach. Es erfordert umfangreiche Fachkenntnisse und Erfahrungen, weil die WGU Accounting-for-Decision-Makers Zertifizierungsprüfung sowieso eine autoritäre Prüfung, die das Niveau der IT-Fachkenntnissen überprüft. Wenn Sie das WGU Accounting-for-Decision-Makers Zertifikat bekommen, wird Ihre Fähigkeit von den Firmen akzeptiert. Das bedeutet, dass die zielgerichteten Schulungsunterlagen von ZertSoft sehr wirksam ist. Mit unseren Prüfungsmaterialien können Sie 100% die Prüfung bestehen.
| Section | Objectives |
|---|---|
| Financial Statement Analysis | - Ratio analysis (liquidity, profitability, solvency, efficiency ratios) - Interpreting financial data for decision-making purposes - Horizontal and vertical analysis |
| Financial Accounting Fundamentals | - Preparing financial statements (Income Statement, Balance Sheet, Statement of Cash Flows) - Accrual vs. cash basis accounting - Understanding the accounting cycle - Recording transactions and adjusting entries |
| Budgeting and Planning | - Variance analysis - Master budget components - Operating budgets (sales, production, direct materials, direct labor, overhead) - Financial budgets (cash budget, budgeted income statement, budgeted balance sheet) |
| Decision Making and Performance Evaluation | - Capital budgeting techniques (NPV, IRR, Payback Period) - Balanced Scorecard concepts - Relevant costs for decision making - Make-or-buy and special order decisions - Responsibility accounting and performance metrics |
| Managerial Accounting Concepts | - Cost classification and behavior (fixed, variable, mixed costs) - Job order and process costing - Contribution margin and break-even analysis - Cost-Volume-Profit (CVP) analysis |
>> Accounting-for-Decision-Makers Zertifikatsfragen <<
ZertSoft bietet verschiedene Schulungsunterlagen und Ressourcen zur Vorbereitung der WGU Accounting-for-Decision-Makers Prüfung. Es umfasst Kurse, Praxis-Test, Online Test Engine und einen Teil kostenloser PDF-Download.
11. Frage
A company manufactures leather products and has recently switched to the activity-based costing (ABC) method. It needs to determine the cost of its leather wallets. The company is already aware of its DM and DL costs.
What is the first step to calculating the cost of the product?
Antwort: C
Begründung:
The correct answer is D. Identify overhead cost activities . In activity-based costing (ABC) , once direct materials and direct labor are known, the process begins by identifying the activities that cause overhead costs . Those activities become the basis for forming cost pools and selecting cost drivers. ACCA's ABC overview explains the sequence as splitting overheads into activities or cost pools, then identifying what causes those costs, and finally allocating costs based on cost-driver usage.
Option B is incorrect because assigning overhead occurs after the relevant activities and drivers have been identified. Option A is incorrect because general and administrative costs are not the first ABC step for costing a specific manufactured product. Option C may be a sensible housekeeping action, but it is not the formal first step in the ABC method. Other ABC explanations also begin with identifying activities and cost pools before calculating rates and assigning overhead to products.
Therefore, when using ABC to calculate the cost of leather wallets after DM and DL are known, the first formal step is to identify overhead cost activities , making Option D the correct answer.
12. Frage
Which internal control is intended to ensure that a company does not mistakenly pay a supplier for an invoice that includes more items than were actually received?
Antwort: B
Begründung:
The correct answer is D . The control designed to prevent payment for goods not actually received is the receiving function's preparation of a receiving report , which is then sent to accounts payable and matched against the supplier invoice and purchase order. This is the essence of a three-way match : purchase order, receiving report, and vendor invoice. AccountingTools explains that payables staff should match the supplier invoice to the related purchase order and proof of receipt before authorizing payment.
Option A is helpful for controlling check completeness and sequence, but it does not verify quantities received. Option B adds authorization control over disbursements, but it also does not confirm whether the shipment matched the invoice. Option C helps ensure purchases are approved before ordering, but it still does not prove what was actually delivered. The receiving department's counting and inspection of goods, followed by forwarding the receiving documentation to accounts payable, directly addresses the risk that a supplier invoice includes more items than were received. Therefore, the best internal control is Option D .
13. Frage
In January of Year 1, a company began doing business as a corporation in order to sell technology-related accessories and services. During its first month of operations, the following events occurred:
January 1
The corporation received $900,000 in cash in exchange for stock issued to stockholders.
January 3
The corporation borrowed $250,000 from a bank. The loan is a four-year loan with an interest rate of 12%, payable each year on January 1 beginning in Year 2.
January 5
The corporation purchased equipment to be used in the business for $200,000 cash.
January 8
The corporation purchased inventory costing $200,000 by paying $120,000 in cash. The remainder was put on credit accounts with suppliers.
January 15
The corporation hired five employees. Each employee will be paid $1,000 at the end of each month.
January 30
The corporation paid $6,000 cash for a one-year insurance policy. The policy period will begin on February 1, Year 1.
What will be the impact of the January 1 event on the company's balance sheet on that date, along with an increase to cash of $900,000?
Antwort: D
Begründung:
The correct answer is A. Stockholders' equity will increase by $900,000 . On January 1, the corporation received cash in exchange for issuing stock. That means the company's assets increase because cash increases, and stockholders' equity also increases because ownership shares were issued. OpenStax explains that when a company issues stock for cash or other assets, the asset account increases and the related equity accounts are credited.
Option B is incorrect because no borrowing occurred on January 1, so loan payable does not increase from that event. Option C is incorrect because "investments" is not the proper classification for the corporation's own issuance of stock in this context. Option D is incorrect because retained earnings increase from profitable operations over time, not from owner contributions or stock issuances. This transaction is a classic example of the accounting equation staying balanced: Assets increase by $900,000 and Stockholders' Equity increases by $900,000 . Therefore, the correct balance sheet effect, along with the rise in cash, is an equal increase in stockholders' equity .
14. Frage
The following list provides partial financial information for a company.
Current assets = $36,543
Total assets = $58,719
Current liabilities = $24,824
Total liabilities = $48,561
Stockholders' equity = $10,158
Sales = $46,997
Net income = $3,761
Market value of equity = $41,316
What is the current ratio for this company?
Antwort: D
Begründung:
The correct answer is C. 1.47 . The current ratio measures a company's ability to pay its short-term obligations using its short-term assets. The formula is:
Current ratio = Current assets / Current liabilities
Using the given figures:
Current ratio = 36,543 / 24,824 = 1.4721 , which rounds to 1.47
This means the company has $1.47 of current assets for every $1.00 of current liabilities . In financial analysis, this is generally viewed as a sign that the company has a reasonable short-term liquidity position, although the ideal ratio depends on the industry and the quality of the current assets. For example, cash and receivables are usually more liquid than inventory.
Option A is close, but it is not the correct rounded result. Option B is incorrect because it would indicate current liabilities exceed current assets. Option D is far too high based on the numbers given. Since the question asks specifically for the current ratio , the correct calculation and answer are clearly 1.47 , making Option C the right choice.
15. Frage
What does it mean if a company has a debt ratio of 101.5%?
Antwort: B
Begründung:
The correct answer is B. The company has 1.5% more total liabilities than total assets . The debt ratio is calculated as:
Debt ratio = Total liabilities / Total assets
If the debt ratio is 101.5% , or 1.015 , that means total liabilities are 101.5% of total assets . In other words, liabilities are slightly greater than assets. Specifically, the company has 1.5% more liabilities than assets .
This is an important financial warning sign because it suggests the company may have negative equity .
Since the accounting equation is:
Assets = Liabilities + Owners' equity
if liabilities exceed assets, then owners' equity must be negative. That can indicate financial distress, accumulated losses, or a highly leveraged position.
Option A is incorrect because the debt ratio does not compare liabilities to sales. Option C is incorrect because it does not compare liabilities to net income. Option D is incorrect because the debt ratio uses total liabilities and total assets , not current liabilities and current assets. Therefore, the only correct interpretation of a 101.5% debt ratio is that total liabilities exceed total assets by 1.5% , making Option B correct.
16. Frage
......
Heutztage, wo es viele Exzellente gibt, ist es die beste Überlebungsmethode, Ihre eigene Position zu festigen. Aber es ist doch nicht so einfach. Während die anderen sich bemühen, ihre Berufsfähigkeiten durch die WGU Accounting-for-Decision-Makers (WGU Accounting for Decision Makers C213 VAC2) Zertifizierungsprüfung zu verbessern, machen Sie keinen Fortschritt und nehmen die Ding einfach so, wie sie sind. Dann werden Sie eliminiert. Um Ihre Position zu festigen, sollen Sie Ihre Berufsfähigkeiten auch durch die WGU Accounting-for-Decision-Makers (WGU Accounting for Decision Makers C213 VAC2) Zertifizierungsprüfung verbessern und Fortschritt mit den anderen halten. In diesem Mall stehen Sie nicht weit hinter den anderen.
Accounting-for-Decision-Makers Demotesten: https://www.zertsoft.com/Accounting-for-Decision-Makers-pruefungsfragen.html