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Updated: Jun 22, 2026
No. of Questions: 71 Questions & Answers with Testing Engine
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WGU Accounting for Decision Makers C213 VAC2 Sample Questions:
1. Which technique describes the practice of incurring debt but fully paying the debt over time?
A) Liability deferral
B) Accounting management
C) Profit control
D) Income smoothing
2. A company prepared the following contribution margin income statement for the actual sale of 10,000 shoes:
Sales revenue = $600,000
Variable costs = $400,000
Contribution margin = $200,000
Less fixed costs = $150,000
Net income = $50,000
What would be the forecasted net income for the sale of 14,000 shoes based on the actual results above?
A) $70,000
B) $230,000
C) $130,000
D) $40,000
3. What are the costs associated with two or more business units called?
A) Direct costs
B) Indirect costs
C) Product costs
D) Variable costs
4. Which balance sheet category reflects what a company owns that can be turned into cash or used to generate cash?
A) Owners' equity
B) Revenues
C) Assets
D) Liabilities
5. Which ratio provides a measure of how well a company turns sales into profits?
A) Return on expenses
B) Return on profit
C) Return on sales
D) Return on costs
Solutions:
| Question # 1 Answer: A | Question # 2 Answer: C | Question # 3 Answer: B | Question # 4 Answer: C | Question # 5 Answer: C |
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