WGU Accounting for Decision Makers C213 VAC2 Accounting-for-Decision-Makers Certified Exam Dumps

Accounting-for-Decision-Makers Exam Dumps

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Certification Provider:	WGU
Exam Code / Number:	Accounting-for-Decision-Makers
Exam Name:	WGU Accounting for Decision Makers C213 VAC2
Exam Questions:	71
Last Updated:	Sep 05, 2026
Corresponding Certification:	Courses and Certificates

Go To Accounting-for-Decision-Makers Questions

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WGU Accounting-for-Decision-Makers Exam Syllabus Topics:

Section	Weight	Objectives
Topic 1: Budgeting and Decision Making	10–15%	- Master budget and components 1. Cash budgeting and forecasting 2. Operating and financial budgets - Relevant information for decision making 1. Capital budgeting basics 2. Make-or-buy, special order, keep-or-drop decisions
Topic 2: Financial Analysis	45–50%	- Purpose and components of financial statements 1. Balance sheet, income statement, cash flow statement 2. GAAP and reporting standards - Financial statement analysis techniques 1. Ratio analysis: liquidity, profitability, solvency 2. Trend and comparative analysis
Topic 3: Profit Planning	10–15%	- Cost-volume-profit (CVP) analysis 1. Break-even and target profit calculations 2. Sensitivity analysis
Topic 4: Controls and Regulations	10–15%	- Internal control systems and principles 1. Compliance with laws and regulations 2. Risk assessment and control activities
Topic 5: Cost Systems	20–25%	- Costing methods 1. Activity-based costing (ABC) 2. Traditional costing - Cost concepts and classification 1. Variable, fixed, mixed costs 2. Direct vs indirect costs