WGU Accounting-for-Decision-Makers : WGU Accounting for Decision Makers C213 VAC2

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

WGU Accounting for Decision Makers C213 VAC2 Sample Questions:

Question #1

Which body regulates a certified public accounting firm's audit practices when the firm is auditing a large, publicly traded company?

A. The Internal Revenue Service (IRS)
B. The Financial Accounting Standards Advisory Council (FASAC)
C. The Public Company Accounting Oversight Board (PCAOB)
D. The Financial Accounting Standards Board (FASB)

Question #2

What are the costs associated with two or more business units called?

A. Indirect costs
B. Variable costs
C. Direct costs
D. Product costs

Question #3

Which act was implemented as a result of the corporate scandals at companies such as Enron and WorldCom?

A. Sarbanes-Oxley Act
B. Securities Exchange Act
C. Auditing Accountability Act
D. Corporate Accountability Act

Question #4

Last year, X Corporation had sales of $500,000 and total expenses of $300,000. A manager of the company is entitled to get a sales commission of 10% of net profit.
What amount of sales commission is to be recognized at year-end?

A. $50,000
B. $20,000
C. $30,000
D. $10,000

Question #5

A company collects 20% of the credit sales in the month of sale and the rest is collected equally in the following two months. The company made the following credit sales:
January = $500,000
February = $420,000
March = $545,000
April = $550,000
May = $555,000
June = $567,000
July = $600,000
Which is the correct amount of cash collection in the month of September?

A. $670,000
B. $625,000
C. $658,000
D. $624,000

Solutions: