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WGU Accounting for Decision Makers C213 VAC2 Sample Questions:

1. What would be the appropriate cost driver to allocate overhead for a call center?

A) Number of customer contacts
B) Total material cost
C) Total sales dollars
D) Number of labor hours

2. 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) $30,000
C) $20,000
D) $50,000

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

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

4. Where should a company report cash payments to acquire or construct long-term fixed assets on a statement of cash flows?

A) Cash flows from business activities
B) Cash flows from investing activities
C) Cash flows from operating activities
D) Cash flows from financing activities

5. Who does Sarbanes-Oxley apply to?

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

Solutions: