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| Section | Weight | Objectives |
|---|---|---|
| Cost Systems | 20–25% | - Costing methods
|
| Profit Planning | 10–15% | - Cost-volume-profit (CVP) analysis
|
| Controls and Regulations | 10–15% | - Internal control systems and principles
|
| Financial Analysis | 45–50% | - Purpose and components of financial statements
|
| Budgeting and Decision Making | 10–15% | - Master budget and components
|
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Jedem, der die Prüfungsunterlagen und Software zu WGU Accounting-for-Decision-Makers （WGU Accounting for Decision Makers C213 VAC2） von ITZert nutzt und die WGU Zertifizierungsprüfungen nicht beim ersten Mal erfolgreich besteht, versprechen wir, die Kosten für das Prüfungsmaterial 100% zu erstatten.
25. 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: B
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 .
26. Frage
Which act was implemented as a result of the corporate scandals at companies such as Enron and WorldCom?
Antwort: A
Begründung:
The correct answer is D. Sarbanes-Oxley Act . The Sarbanes-Oxley Act of 2002 (SOX) was enacted in response to major corporate frauds, including those involving Enron and WorldCom . The U.S. Securities and Exchange Commission has described the law as a response to these financial frauds and the failures of corporate gatekeepers, with the goal of restoring investor confidence and strengthening accountability in financial reporting and auditing.
Option A is incorrect because "Corporate Accountability Act" is not the recognized statute that addressed those scandals. Option B is incorrect because the Securities Exchange Act of 1934 is an earlier law governing securities markets, not the specific reform enacted after Enron and WorldCom. Option C is also incorrect because "Auditing Accountability Act" is not the proper title of the law passed for this purpose.
SOX introduced important reforms such as stronger internal control requirements, auditor independence rules, executive certification of financial reports, and the creation of the PCAOB. These changes were designed to improve the reliability of financial statements and protect investors. Therefore, the only accurate answer is Sarbanes-Oxley Act .
27. Frage
Which two item subtotals are included in a multi-step income statement?
Choose 2 answers.
Antwort: B,D
Begründung:
The correct answers are A. Gross profit and B. Income from operations . A multi-step income statement separates operating and nonoperating activities and includes intermediate subtotals that help users analyze profitability in stages. Two of the most important subtotals are gross profit and income from operations .
Gross profit is calculated as net sales minus cost of goods sold , while income from operations is determined after subtracting operating expenses from gross profit. OpenStax explains that a multi-step income statement includes these subtotals to give users more insight into business performance.
Options C. Current liabilities and D. Total assets are incorrect because those belong on the balance sheet , not the income statement. A multi-step income statement focuses on revenues, costs, and expenses for a period of time, not financial position at a point in time. By providing subtotals such as gross profit and income from operations, the statement helps managers, investors, and creditors evaluate how well the company performs in its core operations before considering nonoperating items. Therefore, the correct choices are A and B .
28. Frage
Which costs are found in a manufacturing company rather than a service-oriented company?
Antwort: A
Begründung:
The correct answer is C. Raw materials costs . Manufacturing companies produce physical goods, so they incur raw materials costs as part of converting materials into finished products. Raw materials are one of the classic components of manufacturing cost, along with direct labor and manufacturing overhead. Sources explaining manufacturing cost structures consistently identify direct materials or raw materials as a core element of product cost.
Option A, indirect labor costs , may also exist in manufacturing, but labor-related costs can exist in service organizations too. Option B, direct labor costs , are not unique to manufacturing because service companies often have labor that can be directly traced to providing services. Option D, selling costs , are common in both manufacturing and service businesses. What most clearly distinguishes manufacturing from service- oriented companies is the presence of inventory-based production inputs such as raw materials. These materials are physically incorporated into finished goods and become part of cost of goods sold when the goods are sold. Therefore, among the options listed, Raw materials costs are the best answer.
29. Frage
Which financial statement is used to determine a company's income and expenses for a specific period?
Antwort: C
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.
30. Frage
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