PDF Version DemoWGU Accounting-for-Decision-Makers Exam Overview:
| Certification Vendor: | Western Governors University (WGU) |
|---|---|
| Exam Name: | Accounting for Decision Makers |
| Exam Number: | C213 VAC2 |
| Exam Price: | Included in tuition / $181.49 if separate |
| Exam Format: | Calculation-based, Scenario-based, Multiple-choice |
| Certificate Validity Period: | N/A (Course competency, permanent upon completion) |
| Real Exam Qty: | 69–71 |
| Related Certifications: | Financial Analysis Business Decision Making Managerial Accounting |
| Available Languages: | English |
| Exam Duration: | 120 minutes |
| Passing Score: | 65% |
| Recommended Training: | WGU C213 Course Materials WGU Learning Resources |
| Exam Registration: | WGU Student Portal |
| Sample Questions: | WGU Accounting-for-Decision-Makers Sample Questions |
| Exam Way: | Online proctored assessment |
| Pre Condition: | Enrollment in WGU business or accounting program; no prior exam required |
| Official Syllabus URL: | https://www.wgu.edu/courses/c213-accounting-for-decision-makers.html |
WGU Accounting-for-Decision-Makers Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Budgeting and Decision Making | 10–15% | - Master budget and components
|
| Cost Systems | 20–25% | - Costing methods
|
| Profit Planning | 10–15% | - Cost-volume-profit (CVP) analysis
|
| Controls and Regulations | 10–15% | - Internal control systems and principles
|
| Financial Analysis | 45–50% | - Financial statement analysis techniques
|
WGU Accounting for Decision Makers C213 VAC2 Sample Questions:
Question #1
What are the costs associated with two or more business units called?
A. Indirect costs
B. Variable costs
C. Product costs
D. Direct costs
Question #2
A company allocates overhead based on the number of shoes produced.
The company estimates the following costs and shoe production for the upcoming year:
Estimated total overhead = $1,250,000
Estimated number of shoes = 4,000,000
Actual overhead = $1,350,000
Actual number of shoes = 4,100,000
What is the predetermined overhead rate?
A. $0.343
B. $0.329
C. $0.375
D. $0.313
Question #3
A manufacturer produces three products A, B, and C.
The company uses the following information to determine activity rates for each pool.
Cost Pool
Costs
Total Activity
Pool 1
$300,000
20,000 hours
Pool 2
$20,000
500 pounds
Pool 3
$10,000
100 moves
Data concerning the three products appear in the following table.
Cost Driver
Product A
Product B
Product C
Number of hours
10,000
7,500
2,500
Number of pounds
150
250
100
Number of moves
20
40
50
What is the total amount of overhead applied to Product B?
A. $126,500
B. $158,000
C. $265,000
D. $112,500
Question #4
During the year, a company purchased goods on a credit basis for its supplies of $750.
What would be the impact on the accounting equation and financial statement?
A. Decrease in assets by $750 and increase in liability by $750
B. Increase in assets by $750 and decrease in liability by $750
C. Decrease in assets by $750 and decrease in liability by $750
D. Increase in assets by $750 and increase in liability by $750
Question #5
A company has three product lines and has historically used the traditional costing system to allocate overhead costs to each product line. Due to significant differences in the production processes for the three product lines, the company implemented an activity-based costing study and identified the activity-based cost for each product, as shown in the following table.
Product A
Product B
Product C
Traditional cost per unit
$558
$1,375
$1,211
Activity-based cost per unit
$675
$1,585
$1,350
Selling price per unit
$650
$1,450
$1,300
What do these data points reveal about the selling price of this company's products?
A. The selling price for only Products A and C should increase
B. No change should be made to the selling price
C. The selling price should increase for all three products
D. The selling price for only Product B should increase
Solutions:
| Question #1 Correct Answer: A | Question #2 Correct Answer: D | Question #3 Correct Answer: A | Question #4 Correct Answer: D | Question #5 Correct Answer: C |
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