Simulation Accounting-for-Decision-Makers Questions | Exam Accounting-for-Decision-Makers Dumps

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

SectionWeightObjectives
Profit Planning10–15%- Cost-volume-profit (CVP) analysis
  • 1. Sensitivity analysis
  • 2. Break-even and target profit calculations
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
Controls and Regulations10–15%- Internal control systems and principles
  • 1. Risk assessment and control activities
  • 2. Compliance with laws and regulations
Financial Analysis45–50%- Financial statement analysis techniques
  • 1. Trend and comparative analysis
  • 2. Ratio analysis: liquidity, profitability, solvency
- Purpose and components of financial statements
  • 1. Balance sheet, income statement, cash flow statement
  • 2. GAAP and reporting standards
Cost Systems20–25%- Costing methods
  • 1. Traditional costing
  • 2. Activity-based costing (ABC)
- Cost concepts and classification
  • 1. Direct vs indirect costs
  • 2. Variable, fixed, mixed costs

>> Simulation Accounting-for-Decision-Makers Questions <<

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WGU Accounting for Decision Makers C213 VAC2 Sample Questions (Q57-Q62):

NEW QUESTION # 57
Which source of cash is the best indicator of a firm's viability as an ongoing concern?

Answer: C

Explanation:
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.


NEW QUESTION # 58
Which role do ethical standards have in management accounting?

Answer: A


NEW QUESTION # 59
In September, an airline using accrual accounting received cash from a round-trip ticket sold to a customer for
$1,500. The ticket allowed the customer to fly from Denver to Hawaii in October and from Hawaii back to Denver in November.
When should the airline recognize revenue?

Answer: C

Explanation:
The correct answer is C. In October and November . Under accrual accounting and modern revenue recognition guidance, revenue is recognized when the company satisfies its performance obligations, not merely when cash is received. For an airline ticket, the airline earns the revenue by providing transportation
. SEC disclosures from airlines state that passenger revenue is deferred until transportation is provided, and revenue recognition guidance under Topic 606 also requires recognition when control of the promised service transfers to the customer.
Because this is a round-trip ticket , the airline has not fully earned the revenue in September when the cash is collected. Instead, the service is performed in parts: one flight in October and the return flight in November
. Therefore, the revenue should be recognized as the transportation service is delivered across those two months. Option A is incorrect because September is only the cash receipt date, not the service date. Option B is incorrect because part of the service is provided in October. Option D is incorrect because collecting cash alone does not create earned revenue under accrual accounting. Therefore, October and November is the correct answer.


NEW QUESTION # 60
A company manufactures and sells widgets. The following information is available:
* Total fixed costs per month are $300,000
* The variable cost per widget is $50
* Each widget sells for $100
How many widgets does the company need to sell each month to break even?

Answer: C

Explanation:
The correct answer is D. 6,000 . This is a standard cost-volume-profit (CVP) and break-even question. The break-even point in units is calculated by dividing total fixed costs by the contribution margin per unit .
First, compute contribution margin per widget:
Contribution margin per unit = Selling price - Variable cost
= $100 - $50 = $50
Now apply the break-even formula:
Break-even units = Fixed costs / Contribution margin per unit
= $300,000 / $50 = 6,000 widgets
This means the company must sell 6,000 widgets each month to generate enough contribution margin to cover all fixed costs. At that point, profit is zero, which is exactly what break-even means. If it sells more than
6,000 units, it earns a profit. If it sells fewer than 6,000, it incurs a loss.
The other choices are incorrect because they do not fully cover the fixed-cost amount using the $50 contribution margin per unit. Therefore, the correct break-even sales volume is 6,000 widgets , which makes Option D correct.


NEW QUESTION # 61
What would be the appropriate cost driver to allocate overhead for a call center?

Answer: C

Explanation:
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.


NEW QUESTION # 62
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