Accounting-for-Decision-Makers aktueller Test, Test VCE-Dumps für WGU Accounting for Decision Makers C213 VAC2

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

SectionWeightObjectives
Budgeting and Decision Making10–15%- Master budget and components
  • 1. Operating and financial budgets
  • 2. Cash budgeting and forecasting
- Relevant information for decision making
  • 1. Capital budgeting basics
  • 2. Make-or-buy, special order, keep-or-drop decisions
Financial Analysis45–50%- Financial statement analysis techniques
  • 1. Ratio analysis: liquidity, profitability, solvency
  • 2. Trend and comparative analysis
- Purpose and components of financial statements
  • 1. Balance sheet, income statement, cash flow statement
  • 2. GAAP and reporting standards
Controls and Regulations10–15%- Internal control systems and principles
  • 1. Risk assessment and control activities
  • 2. Compliance with laws and regulations
Profit Planning10–15%- Cost-volume-profit (CVP) analysis
  • 1. Break-even and target profit calculations
  • 2. Sensitivity analysis
Cost Systems20–25%- Costing methods
  • 1. Activity-based costing (ABC)
  • 2. Traditional costing
- Cost concepts and classification
  • 1. Direct vs indirect costs
  • 2. Variable, fixed, mixed costs

>> Accounting-for-Decision-Makers Fragenkatalog <<

Accounting-for-Decision-Makers Unterlagen mit echte Prüfungsfragen der WGU Zertifizierung

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WGU Accounting for Decision Makers C213 VAC2 Accounting-for-Decision-Makers Prüfungsfragen mit Lösungen (Q56-Q61):

56. Frage
What is the impact on costs as sales volume decreases?

Antwort: B

Begründung:
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 .


57. Frage
Which source of cash is the best indicator of a firm's viability as an ongoing concern?

Antwort: D

Begründung:
The correct answer is A. Cash from operating activities . Cash generated from operating activities is the best indicator of whether a company can continue as a going concern because it reflects cash produced by the firm' s core day-to-day business operations . OpenStax explains that the operating section shows cash flows generated and used by normal business activities, while investing and financing sections relate to asset purchases/sales and raising or repaying capital. OpenStax also notes that operating cash flow helps indicate the feasibility of continuing and advancing company plans.
Option B is incorrect because financing cash flows can come from borrowing or issuing stock, which may temporarily provide cash without proving the business itself is healthy. Option C is incorrect because investing cash flows often relate to buying or selling long-term assets and do not directly show sustainable operating strength. Option D is not one of the formal statement of cash flows categories under U.S. GAAP.
For evaluating long-term viability, analysts and auditors place the greatest weight on the firm's ability to generate cash internally from operations. Therefore, Cash from operating activities is the best answer.


58. Frage
Where should a company report cash payments to acquire or construct long-term fixed assets on a statement of cash flows?

Antwort: B

Begründung:
The correct answer is C. Cash flows from investing activities . Cash paid to acquire, build, or improve long- term fixed assets such as land, buildings, machinery, and equipment is classified as an investing cash outflow on the statement of cash flows. OpenStax explains that the investing section of the statement of cash flows relates to changes in long-term assets , which includes capital expenditures for property, plant, and equipment. FASB cash flow guidance also requires classifying cash receipts and payments as operating, investing, or financing based on the nature of the activity.
Option B is incorrect because operating activities relate to the core day-to-day revenue-producing operations of the company. Option D is incorrect because financing activities involve obtaining or repaying capital, such as borrowing, issuing stock, or paying dividends. Option A is not a standard reporting category under the statement of cash flows. Since buying or constructing long-term fixed assets represents investment in productive resources for future use, the correct classification is Cash flows from investing activities .


59. Frage
Which financial statement is used to determine a company's income and expenses for a specific period?

Antwort: D

Begründung:
The correct answer is D. Income statement . The income statement reports a company's revenues and expenses over a specific period of time and shows whether the company earned a profit or incurred a loss during that period. Standard accounting materials explain that the income statement summarizes revenue and expense activity and presents net income or net loss for the reporting period.
Option A, the balance sheet , is incorrect because it shows financial position at a particular date rather than performance over a period. Option B, the statement of retained earnings , explains changes in retained earnings, including the effects of net income and dividends, but it does not serve as the main report for listing revenues and expenses. Option C, the statement of cash flows , focuses on cash inflows and outflows from operating, investing, and financing activities rather than accrual-based income and expense measurement. In accounting, when the question asks which statement is used to determine income and expenses for a period, the income statement is the direct and correct answer. That is why Option D is the best answer.


60. Frage
A company budgeted the following purchases for raw materials:
January = $10,000
February = $20,000
March = $25,000
April = $22,000
May = $27,000
June = $30,000
July = $24,000
The company has a policy of paying for 40% of purchases in the month of the purchase, 35% in the month following the purchase, and 25% in the second month following the purchase.
What are the budgeted cash disbursements for May based on this information?

Antwort: B

Begründung:
The correct answer is C. $25,050 . To calculate May cash disbursements , include payments from three months:
* 25% of March purchases
* 35% of April purchases
* 40% of May purchases
Now calculate each part:
25% of March ($25,000) = $6,250
35% of April ($22,000) = $7,700
40% of May ($27,000) = $10,800
Add them together:
$6,250 + $7,700 + $10,800 = $24,750
That math points to Option B , not Option C.
So the correct accounting answer based on the numbers provided is:answer: B The likely issue is that one of the answer choices in the source has a typo or the pasted numbers contain a small error. Under standard budgeting logic, May cash disbursements must include the unpaid portions of March and April plus the current-month payment on May purchases. Using the exact data shown, the total is
$24,750 . Therefore, the correct answer from the calculation is Option B , even though your list may contain a keyed inconsistency.


61. Frage
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