Purchase WGU : Accounting-for-Decision-Makers Exam Materials and then pass exam easily
Updated: Aug 07, 2026
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WGU Accounting-for-Decision-Makers Exam Overview:
| Certification Vendor: | Western Governors University (WGU) |
| Exam Name: | Accounting for Decision Makers |
| Exam Number: | C213 VAC2 |
| Exam Format: | Multiple-choice, Scenario-based, Calculation-based |
| Real Exam Qty: | 69–71 |
| Available Languages: | English |
| Related Certifications: | Managerial Accounting Financial Analysis Business Decision Making |
| Passing Score: | 65% |
| Certificate Validity Period: | N/A (Course competency, permanent upon completion) |
| Exam Price: | Included in tuition / $181.49 if separate |
| Exam Duration: | 120 minutes |
| Recommended Training: | WGU Learning Resources WGU C213 Course Materials |
| Exam Registration: | WGU Student Portal |
| Sample Questions: | WGU Accounting-for-Decision-Makers Sample Questions |
| Exam Way: | Online proctored assessment |
| Pre Condition: | Enrollment in WGU business or accounting program; no prior exam required |
| Official Syllabus URL: | https://www.wgu.edu/courses/c213-accounting-for-decision-makers.html |
WGU Accounting-for-Decision-Makers Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Budgeting and Decision Making | 10–15% | - Relevant information for decision making
|
| Controls and Regulations | 10–15% | - Internal control systems and principles
|
| Cost Systems | 20–25% | - Costing methods
|
| Financial Analysis | 45–50% | - Purpose and components of financial statements
|
| Profit Planning | 10–15% | - Cost-volume-profit (CVP) analysis
|
WGU Accounting for Decision Makers C213 VAC2 Sample Questions:
1. Which information does a balance sheet provide about a company?
A) Assets and liabilities for a specific point in time
B) Revenues and expenses for a period of time
C) Cash collections and cash expenditures for a period of time
D) Cash collections and cash expenditures at a specific point in time
2. Under the Sarbanes-Oxley Act, which requirement must an accounting firm that audits public companies meet?
A) The firm cannot use any forms of advertising to obtain new audit clients
B) The firm cannot be retained only by the CFO
C) The firm cannot audit a company for more than five years
D) The firm cannot provide several nonaudit services such as internal audit outsourcing to its audit clients
3. Which events represent financial information recorded in the accounting system of a business?
A) Business events that have already occurred
B) Personal events of each business owner during a year
C) Business events that are likely to occur in the future
D) Personal events of each business owner that are likely to occur in the future
4. What is a cost incurred as part of the production process?
A) Opportunity cost
B) Sunk cost
C) Raw materials cost
D) Period cost
5. Which action should a managerial accountant consider taking if confronted by an ethical conflict?
A) Report directly to the chief executive officer
B) Consult with a coworker
C) Use an objective advisor confidentially
D) Confer with any stakeholder in the organization
Solutions:
| Question # 1 Answer: A | Question # 2 Answer: D | Question # 3 Answer: A | Question # 4 Answer: C | Question # 5 Answer: C |
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