Pass4Test는 고품질의 IT WGU Accounting-for-Decision-Makers시험공부자료를 제공하는 차별화 된 사이트입니다. Pass4Test는WGU Accounting-for-Decision-Makers응시자들이 처음 시도하는WGU Accounting-for-Decision-Makers시험에서의 합격을 도와드립니다. 가장 적은 시간은 투자하여 어려운WGU Accounting-for-Decision-Makers시험을 통과하여 자격증을 많이 취득하셔서 IT업계에서 자신만의 가치를 찾으세요.
| Section | Objectives |
|---|---|
| Decision Making and Performance Evaluation | - Make-or-buy and special order decisions - Balanced Scorecard concepts - Relevant costs for decision making - Responsibility accounting and performance metrics - Capital budgeting techniques (NPV, IRR, Payback Period) |
| Managerial Accounting Concepts | - Job order and process costing - Cost-Volume-Profit (CVP) analysis - Cost classification and behavior (fixed, variable, mixed costs) - Contribution margin and break-even analysis |
| Financial Statement Analysis | - Horizontal and vertical analysis - Interpreting financial data for decision-making purposes - Ratio analysis (liquidity, profitability, solvency, efficiency ratios) |
| Budgeting and Planning | - Financial budgets (cash budget, budgeted income statement, budgeted balance sheet) - Operating budgets (sales, production, direct materials, direct labor, overhead) - Variance analysis - Master budget components |
| Financial Accounting Fundamentals | - Understanding the accounting cycle - Accrual vs. cash basis accounting - Preparing financial statements (Income Statement, Balance Sheet, Statement of Cash Flows) - Recording transactions and adjusting entries |
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질문 # 24
What would be the appropriate cost driver to allocate overhead for a call center?
정답：A
설명：
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.
질문 # 25
What are the costs associated with two or more business units called?
정답：D
설명：
The correct answer is B. Indirect costs . Indirect costs are costs that cannot be economically traced to a single specific cost object, department, product, or business unit because they support multiple activities or units at the same time . Sources defining indirect costs explain that these costs are involved in more than one activity and therefore must often be allocated rather than directly assigned.
Option A is incorrect because variable costs are defined by behavior relative to activity level, not by whether they relate to more than one business unit. Option C, direct costs , are the opposite of indirect costs because they can be traced specifically to one cost object. Option D, product costs , refer to costs attached to manufacturing a product, such as direct materials, direct labor, and manufacturing overhead, and do not necessarily imply multiple business units. In cost accounting, when a cost supports shared operations and cannot be directly attributed to just one unit, it is treated as an indirect cost . Therefore, Option B is the correct answer.
질문 # 26
How does management accounting differ from financial accounting?
정답：B
설명：
The correct answer is A . The key difference is that management accounting is mainly used inside the organization for planning, control, performance evaluation, and decision-making, while financial accounting is aimed primarily at external users such as investors, creditors, and regulators. Management accounting reports are tailored to managers' needs and may include forecasts, budgets, cost analyses, and both financial and nonfinancial information.
Option B is incorrect because management accounting can absolutely help a company gain competitive advantage through pricing, efficiency analysis, budgeting, and strategic decision-making. Option C is misleading because "an unbiased view of economic performance" is more closely associated with external financial reporting. Option D is incorrect because management accounting is not restricted to financial data; it often includes nonfinancial measures such as production efficiency, quality metrics, customer behavior, and operational performance. This flexibility is one of its main strengths. Therefore, the best distinction is that management accounting is used primarily for internal planning, control, and evaluation , making Option A correct.
질문 # 27
Under the Sarbanes-Oxley Act, which requirement must an accounting firm that audits public companies meet?
정답：A
설명：
The correct answer is B . Section 201 of the Sarbanes-Oxley Act and related SEC rules prohibit registered public accounting firms from providing certain nonaudit services to their audit clients because those services could impair auditor independence. The SEC's rulemaking specifically identifies prohibited services, including internal audit outsourcing , among other restricted nonaudit services.
Option A is incorrect because SOX requires lead audit partner rotation , not mandatory rotation of the entire audit firm after five years. Option C is incorrect because SOX does not impose a blanket ban on advertising by audit firms. Option D is also incorrect because while the audit committee, not management alone, plays a central role in hiring and overseeing the external auditor, the statement as written is not the key audit-firm requirement highlighted by SOX in this context. The most specific and widely tested SOX requirement here is the prohibition on certain nonaudit services to audit clients. This rule protects objectivity by preventing the auditor from effectively reviewing its own consulting or internal audit work. Therefore, Option B is correct.
질문 # 28
A company plans to purchase inventory for the second half of a year as follows:
July = $100,000
August = $75,000
September = $225,000
October = $125,000
November = $250,000
December = $30,000
The company usually pays 50% of inventory purchases in the month of purchase, 35% in the following month, and 15% in the second month.
What are the forecasted October cash payments based on this information?
정답：C
설명：
The correct answer is D. $152,500 . To find October cash payments , include the portions of purchases paid in October from three different months:
* 15% of August purchases
* 35% of September purchases
* 50% of October purchases
Now calculate each amount:
15% of August ($75,000) = $11,250
35% of September ($225,000) = $78,750
50% of October ($125,000) = $62,500
Now add them:
$11,250 + $78,750 + $62,500 = $152,500
This is the total forecasted cash payment for October under the company's payment pattern. Budgeted cash disbursement questions often require tracking the timing of payments across multiple months, not just the current month's purchases.
Option B includes only 50% of October purchases. Option C includes only 35% of September purchases.
Option A includes only part of the earlier-month carryover. Since October cash payments must include all three applicable portions, the correct total is $152,500 , making Option D the right answer.
질문 # 29
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