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WGU Financial-Management Exam Syllabus Topics:

SectionObjectives
Time Value of Money- Bond and Stock Valuation
  • 1. Valuation of Common Stock
  • 2. Valuation of Bonds
  • 3. Valuation of Preferred Stock
- Present and Future Value
  • 1. Future Value of a Lump Sum
  • 2. Annuities (Ordinary and Due)
  • 3. Present Value of a Lump Sum
Working Capital Management- Current Liabilities Management
  • 1. Short-term Financing
  • 2. Trade Credit
- Current Asset Management
  • 1. Cash Management
  • 2. Receivables Management
  • 3. Inventory Management
Financial Statement Analysis- Ratio Analysis
  • 1. Profitability Ratios
  • 2. Asset Management Ratios
  • 3. Market Value Ratios
  • 4. Debt Management Ratios
  • 5. Liquidity Ratios
- Financial Statement Basics
  • 1. Balance Sheet
  • 2. Income Statement
  • 3. Statement of Cash Flows
Capital Budgeting- Decision Criteria
  • 1. Net Present Value (NPV)
  • 2. Modified IRR (MIRR)
  • 3. Payback Period
  • 4. Internal Rate of Return (IRR)
- Cash Flow Estimation
  • 1. Incremental Cash Flows
  • 2. Depreciation Methods
Financial Management Concepts- Financial Markets and Institutions
  • 1. Interest Rate Levels
  • 2. Financial Markets
  • 3. Financial Institutions
- Financial Environment
  • 1. Agency Problem and Corporate Governance
  • 2. Forms of Business Organization
  • 3. Objectives of the Financial Manager
Cost of Capital and Capital Structure- Leverage and Capital Structure
  • 1. Optimal Capital Structure
  • 2. Financial Leverage
  • 3. Operating Leverage
- Cost of Capital
  • 1. Cost of Equity (CAPM, DCF)
  • 2. Weighted Average Cost of Capital (WACC)
  • 3. Cost of Debt

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WGU Financial Management VBC1 認定 Financial-Management 試験問題 (Q33-Q38):

質問 # 33
Considering the fundamental relationships of the balance sheet, how can a company's assets increase without a corresponding rise in liabilities?

正解：D

解説：
The balance sheet follows the basic accounting equation: Assets = Liabilities + Owners' Equity. This means that if assets increase, the increase must be matched by either an increase in liabilities, an increase in owners' equity, or some combination of both. Therefore, assets can rise without liabilities rising if the increase is financed through owners' equity. This might occur if the company issues new stock, receives additional capital contributions from owners, or retains earnings instead of distributing them as dividends. Choice A is incorrect because paying dividends reduces cash, which lowers assets and retained earnings. Choice B is also incorrect because depreciation reduces the book value of assets over time rather than increasing them. Choice C is not the best answer because restructuring long-term debt generally changes the form or timing of liabilities but does not explain an increase in assets without liabilities increasing. From a financial statement analysis perspective, understanding this relationship is essential when evaluating how a firm finances growth and how changes in the balance sheet affect leverage and ownership claims. Therefore, D is the correct answer because equity financing allows assets to increase without a matching increase in liabilities.


質問 # 34
Use Whole Pine Inc.'s financial statements for 20X3 below to answer the following question.
What is Whole Pine Inc.'stotal asset turnoverfor 20X3?

正解：D

解説：
Total asset turnover measures how efficiently a firm uses its assets to generate revenue. It is calculated as Sales ÷ Total Assets. For Whole Pine Inc., sales for 20X3 are $10,000 and total assets are $8,000.
Dividing $10,000 by $8,000 yields a total asset turnover of 1.25. This means the company generates
$1.25 in sales for every $1.00 invested in assets. From a financial management perspective, this ratio is a key indicator of operating efficiency and is commonly compared across firms within the same industry or across time. A higher turnover suggests more efficient use of assets, while a lower turnover may indicate underutilized capacity or inefficient asset deployment. Asset turnover is also a component of the DuPont analysis, linking operational efficiency to return on equity. Option B correctly reflects both the calculation and interpretation consistent with standard financial analysis practice.


質問 # 35
What is the relationship between the length of the cash cycle and the amount of cash a firm needs to operate?

正解：C

解説：
The cash conversion cycle measures the time between cash outflows for production and cash inflows from customer payments. A longer cash cycle means that cash is tied up for a longer period in inventory and receivables before being recovered through sales. As a result, firms with longer cash cycles require larger cash balances or greater access to short-term financing to support ongoing operations. Financial managers aim to shorten the cash cycle by improving inventory turnover, accelerating collections, and managing payables efficiently. Option D correctly reflects this fundamental relationship emphasized in working capital management.


質問 # 36
How does asset tangibility affect a company's capital structure?

正解：B

解説：
Asset tangibility directly affects a firm's ability to obtain debt financing because lenders prefer collateral-backed loans. Firms with higher tangible assets face lower borrowing constraints and typically carry higher leverage. This relationship is well documented in capital structure research and financial management textbooks. Tangible assets reduce credit risk and expected losses in default, allowing firms to raise debt more easily and at lower cost. Option B correctly captures this core capital structure relationship.


質問 # 37
A company is expected to pay a dividend of $2 next year, and dividends are expected to grow at 5% per year indefinitely. The required rate of return on the company's stock is 10%.
What is the value of the stock using the Gordon growth model?

正解：C

解説：
The Gordon growth model values a stock assuming dividends grow at a constant rate indefinitely. The formula is:
Stock Value = D# ÷ (r # g),
where D# is the expected dividend next year, r is the required rate of return, and g is the growth rate.
Substituting the values:
$2 ÷ (0.10 # 0.05) = $2 ÷ 0.05 = $40.
This model is widely used in valuation for mature companies with stable dividend growth. It highlights the sensitivity of stock value to growth expectations and required returns. Option C correctly applies the Gordon growth model formula.


質問 # 38
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