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

WGU Accounting for Decision Makers C213 VAC2 Sample Questions:

1. Which action should a managerial accountant consider taking if confronted by an ethical conflict?

A) Consult with a coworker
B) Use an objective advisor confidentially
C) Report directly to the chief executive officer
D) Confer with any stakeholder in the organization

2. Which role do ethical standards have in management accounting?

A) To provide the management accountant with the ability to work with only companies that follow strict ethical principles
B) To provide the management accountant with the ability to know whether a person will act ethically or not
C) To guide the resolution to possible ethical dilemmas that the managerial accountant may encounter
D) To prevent all unethical behavior of anyone the management accountant may work with

3. What does it mean if a company has a debt ratio of 101.5%?

A) The company has 1.5% more total liabilities than gross sales
B) The company has 1.5% more total liabilities than net income
C) The company has 1.5% more current liabilities than current assets
D) The company has 1.5% more total liabilities than total assets

4. What does it mean if a company has a debt ratio of 101.5%?

A) The company has 1.5% more total liabilities than gross sales
B) The company has 1.5% more total liabilities than net income
C) The company has 1.5% more current liabilities than current assets
D) The company has 1.5% more total liabilities than total assets

5. Who does Sarbanes-Oxley apply to?

A) Publicly traded companies in the United States
B) Nonpublic wholly-owned subsidiaries of foreign companies doing business in the United States
C) Publicly traded, wholly-owned subsidiaries of foreign companies doing business in the United States
D) Nonpublic companies in the United States

Solutions: