Exam Name: WGU Accounting for Decision Makers C213 VAC2
Certification Provider: WGU
Corresponding Certification: Courses and Certificates
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WGU Accounting for Decision Makers C213 VAC2: Accounting-for-Decision-Makers Exam
"WGU Accounting for Decision Makers C213 VAC2", also known as Accounting-for-Decision-Makers exam, is a WGU Certification. With the complete collection of questions and answers, iPassleader has assembled to take you through 71 Q&As to your Accounting-for-Decision-Makers Exam preparation. In the Accounting-for-Decision-Makers exam resources, you will cover every field and category in Courses and Certificates Certification helping to ready you for your successful WGU Certification.
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- Updated on: Nov 03, 2026
- No. of Questions: 71 Questions & Answers
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- Updated on: Nov 03, 2026
- No. of Questions: 71 Questions & Answers
Past results do not decide your future score — your preparation does. iPassleader helps you rebuild your study plan for the WGU Accounting for Decision Makers C213 VAC2 exam with 71 verified practice questions and a free demo so you can judge the quality before you spend anything.
WGU Accounting-for-Decision-Makers Exam Overview:
| Certification Vendor: | WGU (Western Governors University) |
|---|---|
| Exam Name: | Accounting for Decision Makers |
| Exam Number: | C213 |
| Available Languages: | English |
| Exam Format: | Multiple Choice, Objective Assessment (OA) |
| Exam Price: | Included in WGU tuition (no separate fee) |
| Related Certifications: | MBA B.S. Accounting B.S. Business Administration |
| Sample Questions: | DOWNLOAD DEMO |
| Exam Way: | Online proctored exam via WGU's online proctoring system (typically through Examity or similar proctoring service) |
| Pre Condition: | Enrollment in a WGU degree program (typically B.S. Business Administration, B.S. Accounting, or related program); completion of prerequisite courses as required by the program. |
| Official Syllabus URL: | https://www.wgu.edu/courses/course/C213 |
WGU Accounting-for-Decision-Makers Exam Syllabus Topics:
| Section | Objectives |
|---|---|
| Financial Statement Analysis | - Horizontal and vertical analysis - Interpreting financial data for decision-making purposes - Ratio analysis (liquidity, profitability, solvency, efficiency ratios) |
| Budgeting and Planning | - Variance analysis - Operating budgets (sales, production, direct materials, direct labor, overhead) - Financial budgets (cash budget, budgeted income statement, budgeted balance sheet) - Master budget components |
| Financial Accounting Fundamentals | - Recording transactions and adjusting entries - Preparing financial statements (Income Statement, Balance Sheet, Statement of Cash Flows) - Understanding the accounting cycle - Accrual vs. cash basis accounting |
| Decision Making and Performance Evaluation | - Make-or-buy and special order decisions - Capital budgeting techniques (NPV, IRR, Payback Period) - Relevant costs for decision making - Balanced Scorecard concepts - Responsibility accounting and performance metrics |
| Managerial Accounting Concepts | - Job order and process costing - Cost classification and behavior (fixed, variable, mixed costs) - Contribution margin and break-even analysis - Cost-Volume-Profit (CVP) analysis |
Getting Back on Track for the WGU Accounting for Decision Makers C213 VAC2 Exam
Enrollment in a WGU degree program (typically B.S. Business Administration, B.S. Accounting, or related program); completion of prerequisite courses as required by the program.
You can confirm the current eligibility requirements on the official Accounting-for-Decision-Makers exam page before you register.
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The WGU Accounting for Decision Makers C213 VAC2 practice questions are organized around the official exam objectives. Key topics include:
- Managerial Accounting Concepts ()
- Financial Accounting Fundamentals ()
- Decision Making and Performance Evaluation ()
Studying topic by topic helps you find the weak areas that cost you points last time.
This package includes 71 practice questions for the WGU Accounting for Decision Makers C213 VAC2 exam, with verified answers reviewed by an experienced team of IT experts and certified professionals.
WGU Accounting for Decision Makers C213 VAC2 Sample Questions:
What does the overall economic performance of a company for a given time period represent?
- A. The overall market value of the company
- B. The net income of the company
- C. Whether or not a company's sales exceed the costs of the products sold for a given time period
- D. Whether or not cash received from sales exceeds cash paid for business expenses for a given time period
Correct Answer: B 🗳️
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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
Correct Answer: A 🗳️
Explanation: Only visible for iPassleader members. You can sign-up / login (it's free).
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. In October and November
- B. In September, October, and November
- C. Only in September
- D. Only in November
Correct Answer: A 🗳️
Explanation: Only visible for iPassleader members. You can sign-up / login (it's free).
What is a significant role of the U.S. Securities and Exchange Commission (SEC) in financial reporting?
- A. The SEC ensures that auditors have the resources and information necessary to provide valuable professional services
- B. The SEC ensures that financial statement users are provided with reliable information to use in decision- making
- C. The SEC supports company management and boards of directors in the effective discharge of their responsibilities
- D. The SEC provides representation and training to controllers of public companies
Correct Answer: B 🗳️
Explanation: Only visible for iPassleader members. You can sign-up / login (it's free).
What can be deduced when a company has an asset turnover of 0.95?
- A. The company was able to generate $0.95 in equity for each dollar in assets
- B. The company was able to generate $0.95 in profit for each dollar in assets
- C. The company was able to generate $0.95 in liabilities for each dollar in assets
- D. The company was able to generate $0.95 in sales for each dollar in assets
Correct Answer: D 🗳️
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