WGU Accounting-for-Decision-Makers

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

WGU Accounting for Decision Makers C213 VAC2 Sample Questions:

Question #1
Given the following information:
Pairs of shoes expected to be produced = 1,950,000
Pairs of shoes produced = 2,500,000
Overhead rate = $0.75
What is the amount of applied overhead?

A. $550,000
B. $1,875,000
C. $1,462,500
D. $412,500

Question #2
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 company requires two signatures on each check in order for a payment to be sent
B. The purchasing department authorizes the order of all items before they occur
C. The inventory department counts and inspects items as received and forwards the receiving record to accounts payable
D. The accounts payable department uses prenumbered checks in the payment of supplier invoices

Question #3
A company budgeted the following purchases for raw materials:
January = $10,000
February = $20,000
March = $25,000
April = $22,000
May = $27,000
June = $30,000
July = $24,000
The company has a policy of paying for 40% of purchases in the month of the purchase, 35% in the month following the purchase, and 25% in the second month following the purchase.
What are the budgeted cash disbursements for May based on this information?

A. $25,050
B. $27,300
C. $18,500
D. $24,750

Question #4
What are two examples of product costs?
Choose 2 answers.

A. Selling and administrative expenses
B. Direct labor
C. Period expenses
D. Raw materials

Question #5
Match each accounting term with its definition.
Answer options may be used more than once or not at all.
Select your answer from the pull-down list.

Solutions: