Purchase WGU : Accounting-for-Decision-Makers Exam Materials and then pass exam easily
Updated: Jun 16, 2026
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WGU Accounting for Decision Makers C213 VAC2 Sample Questions:
1. In September, an airline using accrual accounting received cash from a round-trip ticket sold to a customer for
$1,500. The ticket allowed the customer to fly from Denver to Hawaii in October and from Hawaii back to Denver in November.
When should the airline recognize revenue?
A) Only in September
B) In October and November
C) In September, October, and November
D) Only in November
2. Which source of cash is the best indicator of a firm's viability as an ongoing concern?
A) Cash from operating activities
B) Cash from production activities
C) Cash from financing activities
D) Cash from investing activities
3. 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) $1,875,000
B) $1,462,500
C) $412,500
D) $550,000
4. What is the impact on costs as sales volume decreases?
A) Total variable costs will increase in direct proportion
B) Total fixed costs will increase in direct proportion
C) Total fixed costs will decrease in direct proportion
D) Total variable costs will decrease in direct proportion
5. Which balance sheet category reflects what a company owns that can be turned into cash or used to generate cash?
A) Owners' equity
B) Assets
C) Revenues
D) Liabilities
Solutions:
| Question # 1 Answer: B | Question # 2 Answer: A | Question # 3 Answer: A | Question # 4 Answer: D | Question # 5 Answer: B |
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