Itcertkr 는 아주 우수한 IT인증자료사이트입니다. 우리Itcertkr에서 여러분은WGU Accounting-for-Decision-Makers인증시험관련 스킬과시험자료를 얻을수 있습니다. 여러분은 우리Itcertkr 사이트에서 제공하는WGU Accounting-for-Decision-Makers관련자료의 일부분문제와답등 샘플을 무료로 다운받아 체험해볼 수 있습니다. 그리고Itcertkr에서는WGU Accounting-for-Decision-Makers자료구매 후 추후 업데이트되는 동시에 최신버전을 무료로 발송해드립니다. 우리는WGU Accounting-for-Decision-Makers인증시험관련 모든 자료를 여러분들에서 제공할 것입니다. 우리의 IT전문 팀은 부단한 업계경험과 연구를 이용하여 정확하고 디테일 한 시험문제와 답으로 여러분을 어시스트 해드리겠습니다.
| Section | Objectives |
|---|---|
| Topic 1: Budgeting and Planning | - Master budget components - Operating budgets (sales, production, direct materials, direct labor, overhead) - Variance analysis - Financial budgets (cash budget, budgeted income statement, budgeted balance sheet) |
| Topic 2: Managerial Accounting Concepts | - Cost classification and behavior (fixed, variable, mixed costs) - Cost-Volume-Profit (CVP) analysis - Job order and process costing - Contribution margin and break-even analysis |
| Topic 3: Financial Accounting Fundamentals | - Understanding the accounting cycle - Recording transactions and adjusting entries - Preparing financial statements (Income Statement, Balance Sheet, Statement of Cash Flows) - Accrual vs. cash basis accounting |
| Topic 4: Decision Making and Performance Evaluation | - Balanced Scorecard concepts - Responsibility accounting and performance metrics - Capital budgeting techniques (NPV, IRR, Payback Period) - Relevant costs for decision making - Make-or-buy and special order decisions |
| Topic 5: Financial Statement Analysis | - Horizontal and vertical analysis - Ratio analysis (liquidity, profitability, solvency, efficiency ratios) - Interpreting financial data for decision-making purposes |
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질문 # 66
What is a cost incurred as part of the production process?
정답：A
설명：
The correct answer is C. Raw materials cost . A cost incurred as part of the production process is a product cost , and raw materials are one of the most direct examples. In manufacturing, raw materials are inputs physically used to create finished goods, so they are clearly part of production. Manufacturing cost guidance consistently identifies direct materials, direct labor, and manufacturing overhead as production-related costs.
Option A, sunk cost , refers to a past cost that has already been incurred and cannot be changed, so it is a decision-making concept rather than a specific production input. Option B, opportunity cost , represents the benefit forgone by choosing one alternative over another, not an actual recorded production cost. Option D, period cost , refers to costs such as selling and administrative expenses that are expensed in the period incurred and are not part of the manufacturing process. Because raw materials are directly consumed in producing goods, they are the clearest example of a cost incurred as part of production. Therefore, the correct answer is Raw materials cost , making Option C correct.
질문 # 67
Who does Sarbanes-Oxley apply to?
정답：D
설명：
The correct answer is D. Publicly traded companies in the United States . Sarbanes-Oxley was enacted to strengthen corporate accountability, internal controls, and audit oversight for companies that access the public securities markets. Standard summaries of SOX explain that it applies to publicly traded companies doing business in the United States, along with the audit firms that audit those public companies.
Option B is incorrect because SOX does not generally apply in full to private, nonpublic companies in the same way it applies to public issuers. Option C is also incorrect for the same reason. Option A may describe a narrower scenario that can involve public-company reporting structures, but for an exam question asking broadly "Who does Sarbanes-Oxley apply to?", the clearest and best answer is publicly traded companies in the United States . SOX is fundamentally a public-company law designed to protect investors by improving the reliability of corporate disclosures and the independence of external audits. Therefore, among the listed choices, Option D is the most accurate and standard answer.
질문 # 68
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：B
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 # 69
Which two items increase net income?
Choose 2 answers.
정답：A,B
설명：
The correct answers are C. Interest income and D. Gain on sale of assets . Net income increases when revenues and gains increase, while it decreases when expenses and losses increase. Interest income is a type of revenue or other income that adds to earnings. Gain on sale of assets also increases net income because it represents the amount by which proceeds from the sale exceed the asset's carrying value. OpenStax notes that the income statement includes revenues, expenses, gains, and losses in measuring financial performance.
Option A. Income tax expense decreases net income because it is an expense. Option B. Cost of sales also decreases net income because it is a major operating expense deducted in arriving at gross profit and ultimately net income. Gains and interest income improve profitability, whereas expenses reduce it. This distinction is fundamental in preparing and interpreting the income statement. Therefore, the two items that increase net income are Interest income and Gain on sale of assets , making C and D the correct answers.
질문 # 70
Which change occurred if the cost of goods sold moved from 76.8% to 72.6%?
정답：B
설명：
The correct answer is C. Gross profit percentage increased by 4.2% . Gross profit percentage and cost of goods sold percentage are directly related because together they normally total 100% of sales .
Originally:
Gross profit percentage = 100% - 76.8% = 23.2%
After the change:
Gross profit percentage = 100% - 72.6% = 27.4%
Now calculate the increase:
27.4% - 23.2% = 4.2%
So when the cost of goods sold percentage decreased from 76.8% to 72.6% , the gross profit percentage increased by 4.2% .
Option A is incorrect because the question does not provide enough information to determine the change in net profit percentage , which depends on more than cost of goods sold. Operating expenses, interest, and taxes would also affect net profit. Option B is incorrect for the same reason. Option D is the opposite of what actually happened. Since a lower COGS percentage leaves a larger portion of sales as gross profit, the correct conclusion is that gross profit percentage increased by 4.2% , making Option C correct.
질문 # 71
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