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

WGU Accounting for Decision Makers C213 VAC2 Sample Questions:

Question 1

Which ratio provides a measure of how well a company turns sales into profits?

A. Return on expenses
B. Return on costs
C. Return on sales
D. Return on profit

Question 2

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.

Question 3

Which balance sheet category reflects what a company owns that can be turned into cash or used to generate cash?

A. Owners' equity
B. Liabilities
C. Revenues
D. Assets

Question 4

Which two items increase net income?
Choose 2 answers.

A. Interest income
B. Income tax expense
C. Gain on sale of assets
D. Cost of sales

Question 5

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. -0.01
B. 1.80
C. 1.35
D. 2.45

Solutions: