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WGU Accounting-for-Decision-Makers Exam Braindumps - in .pdf Free Demo

  • Exam Code: Accounting-for-Decision-Makers
  • Exam Name: WGU Accounting for Decision Makers C213 VAC2
  • , Last Updated: Jun 19, 2026
  • Q & A: 71 Questions and Answers
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  • Exam Code: Accounting-for-Decision-Makers
  • Exam Name: WGU Accounting for Decision Makers C213 VAC2
  • , Last Updated: Jun 19, 2026
  • Q & A: 71 Questions and Answers
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WGU Accounting for Decision Makers C213 VAC2 Sample Questions:

1. 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?

A) $16,500
B) $20,000
C) $18,700
D) $17,700


2. A company's statement of cash flows includes the following cash transactions.
Sales = $1,250,000
Inventory purchase = -$750,000
Property and equipment purchase = -$280,000
Interest payment on long-term debt = -$25,000
Payment of wages = -$315,000
Payment of rent = -$40,000
Borrowing long-term debt = $200,000
Payment of cash dividends = -$15,000
Repurchase of treasury stock = -$40,000
Total cash flows = -$5,000
What is the total cash flow from investing activities?

A) -$280,000
B) -$325,000
C) -$55,000
D) -$310,000


3. What is a cost incurred as part of the production process?

A) Raw materials cost
B) Opportunity cost
C) Sunk cost
D) Period cost


4. Which internal control is intended to ensure that a company does not mistakenly pay a supplier for an invoice that includes more items than were actually received?

A) The inventory department counts and inspects items as received and forwards the receiving record to accounts payable
B) The purchasing department authorizes the order of all items before they occur
C) The accounts payable department uses prenumbered checks in the payment of supplier invoices
D) The company requires two signatures on each check in order for a payment to be sent


5. The following list provides partial financial information for a company.
Current assets = $36,543
Total assets = $58,719
Current liabilities = $24,824
Total liabilities = $48,561
Stockholders' equity = $10,158
Sales = $46,997
Net income = $3,761
Market value of equity = $41,316
What is the current ratio for this company?

A) 1.47
B) 4.78
C) 0.83
D) 1.38


Solutions:

Question # 1
Answer: D
Question # 2
Answer: A
Question # 3
Answer: A
Question # 4
Answer: A
Question # 5
Answer: A

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