WGU Accounting-for-Decision-Makers : WGU Accounting for Decision Makers C213 VAC2

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WGU Accounting for Decision Makers C213 VAC2 Sample Questions:

1. Last year, X Corporation had sales of $500,000 and total expenses of $300,000. A manager of the company is entitled to get a sales commission of 10% of net profit.
What amount of sales commission is to be recognized at year-end?

A) $10,000
B) $20,000
C) $30,000
D) $50,000

2. The following list provides partial financial information for a company.
Beginning cash balance = $1,200
Received cash from sales of goods = $16,000
Paid wages and salaries = $4,500
Received cash from non-trading securities = $5,000
Paid cash for plant assets = $6,000
Received cash from loans = $8,000
Paid cash in repayment of loans = $2,000
What is the ending cash balance for this company?

A) $18,700
B) $20,000
C) $16,500
D) $17,700

3. Which overhead cost is associated with batch-level activities?

A) Product engineering wages
B) Property taxes
C) Factory insurance
D) Machine setups

4. What is a cost incurred as part of the production process?

A) Raw materials cost
B) Sunk cost
C) Opportunity cost
D) Period cost

5. Which information does a balance sheet provide about a company?

A) Cash collections and cash expenditures for a period of time
B) Revenues and expenses for a period of time
C) Assets and liabilities for a specific point in time
D) Cash collections and cash expenditures at a specific point in time

Solutions: