Im Informationszeitalter kümmern sich viele Leute um die IT-Branche. Aber es fehlen trozt den vielen Exzellenten doch IT-Fachleute. Viele Firmen stellen ihre Angestellte nach ihren Fragenkataloge Zertifikaten ein. Deshalb sind die Zertifikate bei den Firmen sehr beliebt. Aber es ist nicht so leicht, diese Zertifikate zu erhalten. Die WGU Accounting-for-Decision-Makers Zertifizierungsprüfung ist eine schwierige Zertifizierungsprüfung. Obwohl viele Menschen beteiligen sich an der WGU Accounting-for-Decision-Makers Zertifizierungsprüfung, ist jedoch die Pass-Quote eher niedrig.
| Section | Objectives |
|---|---|
| Topic 1: Financial Accounting Fundamentals | - Preparing financial statements (Income Statement, Balance Sheet, Statement of Cash Flows) - Recording transactions and adjusting entries - Accrual vs. cash basis accounting - Understanding the accounting cycle |
| Topic 2: Decision Making and Performance Evaluation | - Capital budgeting techniques (NPV, IRR, Payback Period) - Responsibility accounting and performance metrics - Make-or-buy and special order decisions - Balanced Scorecard concepts - Relevant costs for decision making |
| Topic 3: Managerial Accounting Concepts | - Cost-Volume-Profit (CVP) analysis - Cost classification and behavior (fixed, variable, mixed costs) - Contribution margin and break-even analysis - Job order and process costing |
| Topic 4: Budgeting and Planning | - Operating budgets (sales, production, direct materials, direct labor, overhead) - Variance analysis - Master budget components - Financial budgets (cash budget, budgeted income statement, budgeted balance sheet) |
| Topic 5: Financial Statement Analysis | - Horizontal and vertical analysis - Interpreting financial data for decision-making purposes - Ratio analysis (liquidity, profitability, solvency, efficiency ratios) |
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49. Frage
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?
Antwort: A
Begründung:
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.
50. Frage
Who does Sarbanes-Oxley apply to?
Antwort: D
Begründung:
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.
51. Frage
Which two procedures do external auditors use to gain confidence in the quality of a company's financial reporting processes?
Choose 2 answers.
Antwort: B,E
Begründung:
The correct answers are A and C . External auditors gather audit evidence by examining accounting records and supporting documents and by obtaining evidence directly from third parties . PCAOB standards describe confirmation as a procedure for obtaining audit evidence from a knowledgeable external source, and this is commonly used for items such as cash, receivables, and certain terms of transactions.
Examining records to support balances and transactions is another core audit procedure. Auditors inspect invoices, contracts, bank statements, reconciliations, journals, and other documentation to determine whether reported balances are supported and fairly stated. These procedures directly relate to the reliability of financial reporting. In contrast, customer satisfaction surveys, marketing analysis, and public-image polling may be useful for business strategy or branding, but they are not standard external audit procedures used to support financial statement assertions. Audit work focuses on relevant, reliable evidence tied to existence, completeness, valuation, rights and obligations, and presentation. Therefore, the two valid procedures are examining records and obtaining third-party confirmations , making A and C the correct answers.
52. Frage
What are two examples of product costs?
Choose 2 answers.
Antwort: A,B
Begründung:
The correct answers are B. Direct labor and D. Raw materials . Product costs are the costs incurred to manufacture or acquire a product that will be sold. In a manufacturing setting, product costs normally include direct materials (raw materials) , direct labor , and manufacturing overhead . Corporate Finance Institute summarizes product costs as including direct material, direct labor, and manufacturing overhead.
Option A. Selling and administrative expenses is incorrect because those are period costs , not product costs. Option C. Period expenses is also incorrect for the same reason. Period costs are expensed in the period incurred and are not attached to inventory production. Lumen Learning similarly distinguishes product costs from period costs by explaining that product costs include direct materials, direct labor, and overhead, while selling and administrative expenses are period costs.
Because the question asks for two examples of costs directly associated with making a product, the best answers are Direct labor and Raw materials . These are core manufacturing inputs and become part of inventory until the goods are sold.
53. Frage
How are activity-based costing systems different from traditional costing systems?
Antwort: C
Begründung:
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.
54. Frage
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