Download WGU : Accounting-for-Decision-Makers Questions & Answers as PDF & Test Software
Updated: Jun 12, 2026
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WGU Accounting for Decision Makers C213 VAC2 Sample Questions:
1. The following list provides partial financial information for a company.
Financial Category | 20X3 | 20X2
Net income | $3,540 | ?
Cash from operations | $4,417 | ?
Cash paid for capital expenditures | $5,613 | ?
Cash paid for acquisitions | $5,964 | ?
Cash paid for interest | $2,782 | ?
Cash paid for income taxes | $2,860 | ?
What is the cash flow to net income ratio for this company in 20X2?
A) 1.35
B) -0.01
C) 1.80
D) 2.45
2. Which action should a managerial accountant consider taking if confronted by an ethical conflict?
A) Confer with any stakeholder in the organization
B) Consult with a coworker
C) Report directly to the chief executive officer
D) Use an objective advisor confidentially
3. Which costs are found in a manufacturing company rather than a service-oriented company?
A) Raw materials costs
B) Indirect labor costs
C) Selling costs
D) Direct labor costs
4. What can be determined when a firm performs an external audit of a company's financial statements?
A) Whether a company's financial statements indicate that the company has to pay income taxes
B) Whether a company's financial statements were prepared by a trained bookkeeper
C) Whether a company's financial statements fairly reflect its financial position
D) Whether a company's financial statements indicate it made a profit
5. What is an advantage of the indirect method of the cash flow statement?
A) Easy to reconcile between net income and cash flows
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 for a novice to decipher operating cash flow information
Solutions:
| Question # 1 Answer: A | Question # 2 Answer: D | Question # 3 Answer: A | Question # 4 Answer: C | Question # 5 Answer: A |
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