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WGU Accounting for Decision Makers C213 VAC2 Sample Questions:

1. Which internal control is intended to ensure that a company does not mistakenly pay a supplier for an invoice that includes more items than were actually received?

A) The purchasing department authorizes the order of all items before they occur
B) The accounts payable department uses prenumbered checks in the payment of supplier invoices
C) The company requires two signatures on each check in order for a payment to be sent
D) The inventory department counts and inspects items as received and forwards the receiving record to accounts payable

2. Which costs are found in a manufacturing company rather than a service-oriented company?

A) Direct labor costs
B) Selling costs
C) Raw materials costs
D) Indirect labor costs

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

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

4. What does management accounting present?

A) Data to predict inconsistencies in finances to help users within a company make decisions
B) Detailed data regarding a business's overall economic performance to help outside stakeholders make decisions
C) Information regarding a business's overall economic performance to help shareholders make decisions
D) Information regarding the qualifications of managers to help shareholders make decisions

5. 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.

Solutions: