Prepare with WGU Accounting-for-Decision-Makers exam torrent, pass for sure
Updated: Sep 21, 2026
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WGU Accounting-for-Decision-Makers Exam Overview:
| Certification Vendor: | Western Governors University (WGU) |
|---|---|
| Exam Name: | Accounting for Decision Makers – Objective Assessment (OA) |
| Exam Number: | C213 VAC2 |
| Certificate Validity Period: | N/A (course competency-based assessment, no certification expiration) |
| Exam Price: | Included in tuition (no separate exam fee) |
| Available Languages: | English |
| Exam Duration: | 120 minutes |
| Exam Format: | Multiple choice, Online proctored objective assessment, Scenario-based questions |
| Recommended Training: | WGU Course Learning Resources (C213 Accounting for Decision Makers) WGU Course Materials / Digital Texts (ZyBooks or equivalent, program-dependent) |
| Exam Registration: | WGU Student Portal WGU Assessments Overview |
| Sample Questions: | WGU Accounting-for-Decision-Makers 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 |
WGU Accounting-for-Decision-Makers Exam Syllabus Topics:
| Section | Objectives |
|---|---|
| Financial Accounting Fundamentals | - Financial Statements
|
| Business Decision Support | - Performance Measurement
|
| Managerial Accounting for Decision Making | - Budgeting and Planning
|
WGU Accounting for Decision Makers C213 VAC2 Sample Questions:
Which balance sheet category reflects what a company owns that can be turned into cash or used to generate cash?
- A. Assets
- B. Revenues
- C. Owners' equity
- D. Liabilities
Correct Answer: A 🗳️
Explanation: Only visible for Test4Sure members. You can sign-up / login (it's free).
What are the costs associated with two or more business units called?
- A. Direct costs
- B. Product costs
- C. Variable costs
- D. Indirect costs
Correct Answer: D 🗳️
Explanation: Only visible for Test4Sure members. You can sign-up / login (it's free).
A company presently uses traditional volume-based costing to allocate overhead to its products.
The following table provides information on two of the company's products:
Product A
Product B
Selling price
$8
$12
Direct material
$2
$3
Direct labor
$1
$2
Applied overhead
$3
$4
Gross margin
$2
$3
Overhead that would be applied to Product A would increase to $8 per unit after identifying cost pools and cost drivers, and the overhead applied to Product B would drop to $2 per unit .
How would this change in the way overhead is allocated affect the selling price of both products?
- A. The price of Product A would increase, and the price of Product B would decrease
- B. The price of Product A would decrease, and the price of Product B would increase
- C. The price of Product A would increase, and the price of Product B would increase
- D. The price of neither product would change
Correct Answer: A 🗳️
Explanation: Only visible for Test4Sure members. You can sign-up / login (it's free).
Which two items on an income statement result in decreased net income if they are increased?
Choose 2 answers.
- A. Cost of goods sold
- B. Gains
- C. Revenues
- D. Interest expense
Correct Answer: A,D 🗳️
Explanation: Only visible for Test4Sure members. You can sign-up / login (it's free).
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. $265,000
- B. $112,500
- C. $126,500
- D. $158,000
Correct Answer: C 🗳️
Explanation: Only visible for Test4Sure members. You can sign-up / login (it's free).
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