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

SectionObjectives
Topic 1: Managerial Accounting for Decision Making- Cost Behavior
  • 1. Mixed costs analysis
    • 2. Fixed vs variable costs
      - Cost-Volume-Profit Analysis
      • 1. Break-even analysis
        • 2. Contribution margin concepts
          - Budgeting and Planning
          • 1. Forecasting and variance analysis
            • 2. Operating budgets
              Topic 2: Financial Accounting Fundamentals- Accounting Principles
              • 1. Revenue recognition concepts
                • 2. Accrual vs cash accounting
                  - Financial Statements
                  • 1. Income Statement analysis
                    • 2. Balance Sheet structure
                      • 3. Cash Flow Statement basics
                        Topic 3: Business Decision Support- Performance Measurement
                        • 1. Responsibility accounting concepts
                          • 2. Financial ratios overview
                            - Relevant Costing
                            • 1. Make or buy decisions
                              • 2. Differential cost analysis

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                                最新的 Courses and Certificates Accounting-for-Decision-Makers 免費考試真題 (Q60-Q65):

                                問題 #60
                                The following list provides partial financial information for a company.
                                Beginning cash balance = $1,200
                                Received cash from sales of goods = $16,000
                                Paid wages and salaries = $4,500
                                Received cash from non-trading securities = $5,000
                                Paid cash for plant assets = $6,000
                                Received cash from loans = $8,000
                                Paid cash in repayment of loans = $2,000
                                What is the ending cash balance for this company?

                                答案：C

                                解題說明：
                                The correct answer is D. $17,700 . To find the ending cash balance, start with the beginning cash balance and then add all cash inflows and subtract all cash outflows.
                                Beginning cash = $1,200
                                Inflows:
                                Cash from sales = $16,000
                                Cash received from non-trading securities = $5,000
                                Cash received from loans = $8,000
                                Total inflows = $29,000
                                Outflows:
                                Wages and salaries paid = $4,500
                                Cash paid for plant assets = $6,000
                                Cash paid in repayment of loans = $2,000
                                Total outflows = $12,500
                                Now calculate ending cash:
                                Ending cash = $1,200 + $29,000 - $12,500 = $17,700
                                This is the amount of cash remaining after considering all listed cash transactions. The classification of the cash flows is not necessary to solve the question, but they include operating, investing, and financing effects.
                                What matters mathematically is that every cash receipt increases total cash and every cash payment decreases it. Since the net increase in cash is $16,500 , adding that to the beginning cash of $1,200 gives $17,700 .
                                Therefore, Option D is correct.


                                問題 #61
                                During the year, a company purchased goods on a credit basis for its supplies of $750.
                                What would be the impact on the accounting equation and financial statement?

                                答案：A

                                解題說明：
                                The correct answer is C. Increase in assets by $750 and increase in liability by $750 . When a company purchases supplies on credit, it receives an asset now and promises to pay later. The supplies increase the company's assets , and the amount owed to the seller increases liabilities , usually as accounts payable. This keeps the accounting equation balanced:
                                Assets = Liabilities + Equity
                                Here, assets rise by $750 and liabilities also rise by $750 , while equity is unchanged at the time of purchase.
                                OpenStax explains that buying items on account increases the related asset and increases accounts payable.
                                Option A is incorrect because liabilities do not decrease. Option B is incorrect because assets do not decrease when the company receives supplies. Option D is incorrect because neither side decreases at the moment of purchase. The expense is not recognized immediately unless the supplies are consumed; initially, the company records the asset and the obligation. This is a common transaction used to show how dual effects maintain balance in the accounting equation. Therefore, the correct impact is an increase in assets and an equal increase in liabilities , which is Option C .


                                問題 #62
                                Who does Sarbanes-Oxley apply to?

                                答案：A

                                解題說明：
                                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.


                                問題 #63
                                Which item is an operating activity under a U.S. generally accepted accounting principles (GAAP) statement of cash flows?

                                答案：A

                                解題說明：
                                The correct answer is B. Cash payments for administration expenses . Under U.S. GAAP, operating activities include cash effects of transactions that enter into the determination of net income, such as cash paid to employees, suppliers, and for other routine operating expenses. FASB's statement on cash flows requires cash receipts and payments to be classified as operating, investing, or financing and defines operating activities as the residual category for the entity's normal revenue-producing activities. OpenStax also describes operating activities as the day-to-day cash flows of the business.
                                Option A is incorrect because selling a business segment is generally an investing activity , not an operating one. Option C is incorrect because purchasing plant assets is also an investing cash outflow . Option D is incorrect because cash received from selling plant assets is an investing cash inflow . Administrative expenses are part of normal operations, so cash paid for them belongs in operating activities. Therefore, among the options provided, Cash payments for administration expenses is the only item properly classified as an operating activity under U.S. GAAP.


                                問題 #64
                                Which two details can management determine through a cost-volume-profit analysis?
                                Choose 2 answers.

                                答案：A,B

                                解題說明：
                                The correct answers are A and B . Cost-volume-profit (CVP) analysis is a forward-looking planning tool used to study how changes in costs , sales volume , and selling price affect contribution margin, break-even point, and target profit. OpenStax describes CVP analysis as one of the most useful tools in managerial accounting for analyzing how changing business situations affect profit.
                                Option A is correct because CVP helps management estimate how a future change in variable costs or fixed costs would influence profit. Option B is also correct because CVP can determine how many units must be sold to achieve a desired target income or profit level. In contrast, Options C and D focus on past transactions and past tax costs, which are not the primary purpose of CVP analysis. CVP is mainly a planning and decision-making method rather than a historical reporting tool. It helps managers ask "what happens if" questions about future operations, such as what sales volume is needed to earn a target profit or how a change in cost structure would affect margins. Therefore, the correct choices are A and B .


                                問題 #65
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