WGU Accounting-for-Decision-Makers Exam : 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:

1. What is an advantage of the indirect method of the cash flow statement?

A) Easy for a novice to decipher operating cash flow information
B) Easy to avoid making mistakes because the method reveals indirect costs
C) Easy to highlight the difference between direct and indirect costs
D) Easy to reconcile between net income and cash flows

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

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

3. Which user group of financial statements evaluates the ability to repay loans?

A) Management
B) Lenders
C) Investors
D) Suppliers

4. Which action should a managerial accountant consider taking if confronted by an ethical conflict?

A) Report directly to the chief executive officer
B) Consult with a coworker
C) Use an objective advisor confidentially
D) Confer with any stakeholder in the organization

5. 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 Board (FASB)
C) The Financial Accounting Standards Advisory Council (FASAC)
D) The Public Company Accounting Oversight Board (PCAOB)

Solutions: