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

SectionObjectives
Business Decision Support- Relevant Costing
  • 1. Make or buy decisions
    • 2. Differential cost analysis
      - Performance Measurement
      • 1. Responsibility accounting concepts
        • 2. Financial ratios overview
          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
                    Managerial Accounting for Decision Making- Cost-Volume-Profit Analysis
                    • 1. Break-even analysis
                      • 2. Contribution margin concepts
                        - Budgeting and Planning
                        • 1. Operating budgets
                          • 2. Forecasting and variance analysis
                            - Cost Behavior
                            • 1. Fixed vs variable costs
                              • 2. Mixed costs analysis

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                                WGU Accounting for Decision Makers C213 VAC2 Sample Questions (Q37-Q42):

                                NEW QUESTION # 37
                                How are activity-based costing systems different from traditional costing systems?

                                Answer: D

                                Explanation:
                                The correct answer is C . Activity-based costing (ABC) is generally more precise than traditional costing when a company makes multiple products that consume overhead resources differently. ABC assigns overhead by identifying activities and using multiple cost drivers that better reflect how products actually use resources. Sources on ABC explain that it improves cost accuracy compared with traditional systems, especially in more complex production environments.
                                Option A is incorrect because the statement is reversed. Traditional costing often uses a single volume-based driver such as labor hours or machine hours, while ABC commonly uses multiple cost drivers . Option B is incorrect because ABC is usually more time-consuming and expensive to administer, not less. Option D is also incorrect because ABC is especially useful when products are heterogeneous , meaning they differ in the amount and type of overhead resources they consume. Therefore, the key difference is that ABC gives a more precise assignment of overhead costs than traditional costing when multiple products are produced. That makes Option C the correct answer.


                                NEW QUESTION # 38
                                What does it mean if a company has a debt ratio of 101.5%?

                                Answer: C


                                NEW QUESTION # 39
                                Given the following information:
                                Pairs of shoes expected to be produced = 1,950,000
                                Pairs of shoes produced = 2,500,000
                                Overhead rate = $0.75
                                What is the amount of applied overhead?

                                Answer: B

                                Explanation:
                                The correct answer is D. $1,875,000 . Applied overhead is calculated by multiplying the predetermined overhead rate by the actual amount of the allocation base used during production. OpenStax explains that a predetermined overhead rate is established in advance and then applied to production using the actual activity level.
                                The formula is:
                                Applied overhead = Overhead rate × Actual production
                                Using the figures provided:
                                Applied overhead = $0.75 × 2,500,000 = $1,875,000
                                So the total amount of overhead applied is $1,875,000 . The "expected to be produced" amount helps establish or understand the rate, but once the rate is given, applied overhead is based on the actual production achieved , not the estimated quantity.
                                Option C, $1,462,500 , would result from multiplying the rate by the expected production of 1,950,000, which is not what the question asks. The question specifically asks for the applied overhead, which uses actual activity. Therefore, with 2,500,000 pairs produced at $0.75 per pair , the correct applied overhead is
                                $1,875,000 , making Option D the correct answer.


                                NEW QUESTION # 40
                                Which technique describes the practice of incurring debt but fully paying the debt over time?

                                Answer: B

                                Explanation:
                                The best answer is B. Liability deferral . Among the choices provided, this is the only option that relates to a liability-based arrangement in which an obligation is incurred and then settled over time. In accounting, debt that is taken on and repaid through scheduled installments is generally treated as a liability until it is extinguished through repayment. Repaying principal over time is commonly described in finance as amortization of debt principal , meaning the borrower fully pays the debt in installments over a period of time.
                                The other options do not fit this meaning. Income smoothing refers to managing the pattern of reported earnings to reduce fluctuations between periods, not simply borrowing and repaying debt. "Profit control" and
                                "accounting management" are not standard terms for the repayment of debt over time in basic accounting frameworks. Because the question asks for the option that best matches the idea of incurring debt and then paying it off over time, Liability deferral is the most appropriate answer from the choices given, even though
                                "debt amortization" would be the more standard term in practice.


                                NEW QUESTION # 41
                                Which current asset on a balance sheet appears first in the traditional category order for U.S.-based companies?

                                Answer: B

                                Explanation:
                                The correct answer is A. Cash . In the traditional ordering of current assets on a U.S. balance sheet, accounts are typically listed in order of liquidity , meaning how quickly they can be converted into cash or used. Cash is already the most liquid asset, so it normally appears first. After cash, companies usually list items such as marketable securities, accounts receivable, inventory, and prepaid expenses. OpenStax identifies cash among the standard examples of assets and discusses current assets such as accounts receivable, inventory, and prepaid items.
                                Option B, inventory , is incorrect because inventory is less liquid than cash and receivables. Option C, accounts receivable , is also incorrect because receivables are expected to become cash, but they are not cash itself. Option D, prepaid expenses , typically appear later because they do not convert into cash; instead, they provide future benefits through services or coverage already paid for. In U.S. practice, the standard presentation begins with the most liquid current asset, which is cash. Therefore, among the choices provided, Cash is the correct answer.


                                NEW QUESTION # 42
                                ......

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