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WGU Accounting-for-Decision-Makers Exam Overview:
| Certification Vendor: | Western Governors University (WGU) |
|---|---|
| Exam Name: | Accounting for Decision Makers – Objective Assessment (OA) |
| Exam Number: | C213 VAC2 |
| Available Languages: | English |
| Exam Format: | Multiple choice, Online proctored objective assessment, Scenario-based questions |
| Certificate Validity Period: | N/A (course competency-based assessment, no certification expiration) |
| Exam Duration: | 120 minutes |
| Exam Price: | Included in tuition (no separate exam fee) |
| Recommended Training: | WGU Course Learning Resources (C213 Accounting for Decision Makers) WGU Course Materials / Digital Texts (ZyBooks or equivalent, program-dependent) |
| Exam Registration: | WGU Assessments Overview WGU Student Portal |
| Sample Questions: |  |
| Exam Way: | Online proctored objective assessment via WGU testing platform |
| Pre Condition: | WGU enrollment in Accounting program; course progression requirements may apply within degree plan |
| Official Syllabus URL: | https://www.wgu.edu |
WGU Accounting-for-Decision-Makers Exam Syllabus Topics:
| Section | Objectives |
|---|---|
| Managerial Accounting for Decision Making | - Cost-Volume-Profit Analysis
|
| Business Decision Support | - Performance Measurement
|
| Financial Accounting Fundamentals | - Financial Statements
|
Answering Your Questions About the WGU Accounting for Decision Makers C213 VAC2 Exam
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The Accounting-for-Decision-Makers exam is the official examination for the WGU Accounting for Decision Makers C213 VAC2 certification from WGU. It measures whether you can apply the published exam objectives to realistic working scenarios, and in a job market where enterprises keep raising requirements, the resulting credential is a clear, verifiable advantage — for job seekers and for employees aiming at the next step alike.
According to the official outline, the Accounting-for-Decision-Makers exam is structured around weighted domains such as:
- Managerial Accounting for Decision Making ()
- Financial Accounting Fundamentals ()
- Business Decision Support ()
Because the exam evolves, the WGU Accounting for Decision Makers C213 VAC2 practice materials at RealValidExam are updated frequently — and the latest version is emailed to you automatically whenever a revision is released during your update period.
Official registration for the Accounting-for-Decision-Makers exam is available through:
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WGU lists these training resources for candidates:
- WGU Course Learning Resources (C213 Accounting for Decision Makers)
- WGU Course Materials / Digital Texts (ZyBooks or equivalent, program-dependent)
Official training builds the knowledge; frequent practice with an up-to-date question bank builds the exam-day readiness. The two reinforce each other well.
WGU enrollment in Accounting program; course progression requirements may apply within degree plan
WGU Accounting for Decision Makers C213 VAC2 Sample Questions:
Which two items increase net income?
Choose 2 answers.
- A. Cost of sales
- B. Income tax expense
- C. Interest income
- D. Gain on sale of assets
Correct Answer: C,D 🗳️
Explanation: Only visible for RealValidExam members. You can sign-up / login (it's free).
A company's statement of cash flows includes the following cash transactions.
Sales = $1,250,000
Inventory purchase = -$750,000
Property and equipment purchase = -$280,000
Interest payment on long-term debt = -$25,000
Payment of wages = -$315,000
Payment of rent = -$40,000
Borrowing long-term debt = $200,000
Payment of cash dividends = -$15,000
Repurchase of treasury stock = -$40,000
Total cash flows = -$5,000
What is the total cash flow from investing activities?
- A. -$325,000
- B. -$310,000
- C. -$55,000
- D. -$280,000
Correct Answer: D 🗳️
Explanation: Only visible for RealValidExam members. You can sign-up / login (it's free).
Which two item subtotals are included in a multi-step income statement?
Choose 2 answers.
- A. Gross profit
- B. Income from operations
- C. Total assets
- D. Current liabilities
Correct Answer: A,B 🗳️
Explanation: Only visible for RealValidExam members. You can sign-up / login (it's free).
The following cost-volume-profit graph shows revenues and costs at various levels of production.
How many units should this company sell each month to realize a profit?
- A. 225
- B. 275
- C. 100
- D. 250
Correct Answer: B 🗳️
Explanation: Only visible for RealValidExam members. You can sign-up / login (it's free).
What does the overall economic performance of a company for a given time period represent?
- A. The overall market value of the company
- B. Whether or not cash received from sales exceeds cash paid for business expenses for a given time period
- C. The net income of the company
- D. Whether or not a company's sales exceed the costs of the products sold for a given time period
Correct Answer: C 🗳️
Explanation: Only visible for RealValidExam members. You can sign-up / login (it's free).
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