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| Certification Vendor: | Western Governors University (WGU) |
|---|---|
| Exam Name: | Accounting for Decision Makers – Objective Assessment (OA) |
| Exam Number: | C213 VAC2 |
| Exam Price: | Included in tuition (no separate exam fee) |
| Exam Format: | Online proctored objective assessment, Multiple choice, Scenario-based questions |
| Exam Duration: | 120 minutes |
| Certificate Validity Period: | N/A (course competency-based assessment, no certification expiration) |
| Available Languages: | English |
| Recommended Training: | WGU Course Materials / Digital Texts (ZyBooks or equivalent, program-dependent) WGU Course Learning Resources (C213 Accounting for Decision Makers) |
| Exam Registration: | WGU Assessments Overview WGU Student Portal |
| Sample Questions: |  |
| Exam Way: | Online proctored objective assessment via WGU testing platform |
| Pre Condition: | WGU enrollment in Accounting program; course progression requirements may apply within degree plan |
| Official Syllabus URL: | https://www.wgu.edu |
| Section | Objectives |
|---|---|
| Managerial Accounting for Decision Making | - Budgeting and Planning
|
| Financial Accounting Fundamentals | - Accounting Principles
|
| Business Decision Support | - Relevant Costing
|
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WGU lists the following prerequisites for the WGU Accounting for Decision Makers C213 VAC2: WGU enrollment in Accounting program; course progression requirements may apply within degree plan.
Confirm the details on the official certification page before you book.
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A company manufactures leather products and has recently switched to the activity-based costing (ABC) method. It needs to determine the cost of its leather wallets. The company is already aware of its DM and DL costs.
What is the first step to calculating the cost of the product?
Correct Answer: B 🗳️
Explanation: Only visible for TestPDF members. You can sign-up / login (it's free).
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?
Correct Answer: D 🗳️
Explanation: Only visible for TestPDF members. You can sign-up / login (it's free).
Who does Sarbanes-Oxley apply to?
Correct Answer: D 🗳️
Explanation: Only visible for TestPDF members. You can sign-up / login (it's free).
What are two examples of product costs?
Choose 2 answers.
Correct Answer: A,D 🗳️
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Which user group of financial statements evaluates the ability to repay loans?
Correct Answer: B 🗳️
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