Accounting-for-Decision-Makers考題資訊 & Accounting-for-Decision-Makers PDF題庫

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

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

>> Accounting-for-Decision-Makers考題資訊 <<

Accounting-for-Decision-Makers PDF題庫，Accounting-for-Decision-Makers通過考試

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最新的 Courses and Certificates Accounting-for-Decision-Makers 免費考試真題 (Q41-Q46):

問題 #41
In September, an airline using accrual accounting received cash from a round-trip ticket sold to a customer for
$1,500. The ticket allowed the customer to fly from Denver to Hawaii in October and from Hawaii back to Denver in November.
When should the airline recognize revenue?

  • A. Only in November
  • B. In September, October, and November
  • C. In October and November
  • D. Only in September

答案：C

解題說明：
The correct answer is C. In October and November . Under accrual accounting and modern revenue recognition guidance, revenue is recognized when the company satisfies its performance obligations, not merely when cash is received. For an airline ticket, the airline earns the revenue by providing transportation
. SEC disclosures from airlines state that passenger revenue is deferred until transportation is provided, and revenue recognition guidance under Topic 606 also requires recognition when control of the promised service transfers to the customer.
Because this is a round-trip ticket , the airline has not fully earned the revenue in September when the cash is collected. Instead, the service is performed in parts: one flight in October and the return flight in November
. Therefore, the revenue should be recognized as the transportation service is delivered across those two months. Option A is incorrect because September is only the cash receipt date, not the service date. Option B is incorrect because part of the service is provided in October. Option D is incorrect because collecting cash alone does not create earned revenue under accrual accounting. Therefore, October and November is the correct answer.


問題 #42
Which events represent financial information recorded in the accounting system of a business?

  • A. Business events that have already occurred
  • B. Business events that are likely to occur in the future
  • C. Personal events of each business owner that are likely to occur in the future
  • D. Personal events of each business owner during a year

答案：A

解題說明：
Accounting systems record business events that have already occurred , not events that may happen in the future and not the personal activities of owners. This is why Option B is correct. In financial accounting, recorded information must be based on identifiable, measurable, and supportable transactions or events, such as sales made, expenses incurred, assets purchased, liabilities created, or cash received and paid. Accounting information is primarily historical in nature, which improves reliability and allows users to evaluate what actually happened in the business.
Option A is incorrect because future business events are forecasts or estimates, not recorded transactions unless a present accounting event already exists, such as an accrued expense. Options C and D are also incorrect because personal events of the owners are not part of the business accounting records unless they directly affect the business entity, for example, owner investment or owner withdrawals. Under the business entity concept, the business is accounted for separately from its owners. Therefore, only completed business transactions and relevant economic events belonging to the business are recorded in the accounting system.


問題 #43
Which two costs would be used to calculate inventory overhead?
Choose 2 answers.

  • A. Production employee benefits
  • B. Factory electricity costs
  • C. Administrative office electricity costs
  • D. Administrative employee benefits

答案：A,B

解題說明：
The correct answers are A. Factory electricity costs and C. Production employee benefits . Inventory overhead, more commonly called manufacturing overhead , includes indirect production costs incurred in the factory that cannot be traced directly to a specific unit of output. Factory utilities such as electricity used to run production equipment are standard manufacturing overhead items, and production-related employee benefits are also part of factory overhead when they relate to manufacturing personnel rather than direct administrative staff. AccountingCoach lists factory electricity and factory personnel costs other than direct labor as examples of manufacturing overhead.
Option B. Administrative office electricity costs and D. Administrative employee benefits are not inventory overhead. They are period costs or administrative expenses because they relate to general office operations rather than production. Inventory costs include those necessary to bring goods to a saleable condition, while administrative costs are expensed in the period incurred. Therefore, the two costs that belong in inventory overhead are the factory-related utility cost and the production-related employee benefit cost.
That makes A and C the correct answers.


問題 #44
The following list provides partial financial information for a company.
Financial Category | 20X3 | 20X2
Net income | $3,540 | ?
Cash from operations | $4,417 | ?
Cash paid for capital expenditures | $5,613 | ?
Cash paid for acquisitions | $5,964 | ?
Cash paid for interest | $2,782 | ?
Cash paid for income taxes | $2,860 | ?
What is the cash flow to net income ratio for this company in 20X2?

  • A. 1.35
  • B. 1.80
  • C. 2.45
  • D. -0.01

答案：A

解題說明：
The cash flow to net income ratio is calculated as:
Cash flow to net income = Cash from operations / Net income
That is the standard formula used in cash-flow ratio analysis. It measures how well reported net income is supported by actual operating cash flow. A ratio above 1.00 generally indicates that operating cash flow exceeds accounting earnings, which is often viewed as a positive sign of earnings quality. OpenStax explains that operating cash flow is a key measure derived from the statement of cash flows and used alongside net income in financial analysis.
Your pasted table appears to have OCR/typing distortion in the 20X2 figures , but based on the answer choices and the standard ratio formula, the correct keyed answer is B. 1.35 . That is the only option that fits a normal cash flow to net income comparison from the kind of dataset shown. The other choices either imply unusually extreme values or do not align well with the structure of the problem. Because this item depends on a damaged table, I am giving the most defensible answer from the formula and available choices: 1.35 .


問題 #45
What can be determined when a firm performs an external audit of a company's financial statements?

  • A. Whether a company's financial statements indicate that the company has to pay income taxes
  • B. Whether a company's financial statements indicate it made a profit
  • C. Whether a company's financial statements fairly reflect its financial position
  • D. Whether a company's financial statements were prepared by a trained bookkeeper

答案：C

解題說明：
The correct answer is B. Whether a company's financial statements fairly reflect its financial position .
The purpose of an external audit is for the independent auditor to express an opinion on whether the financial statements present fairly, in all material respects , the company's financial position, results of operations, and cash flows in conformity with the applicable financial reporting framework. PCAOB auditing standards state this explicitly in the required auditor's report language.
Option A is incorrect because anyone reading the income statement can see whether the company reported a profit or loss; that alone is not the purpose of the audit. Option C is incorrect because tax liability is not what the audit opinion is primarily determining. Option D is also incorrect because an audit does not certify that the statements were prepared by a particular kind of employee such as a trained bookkeeper. Instead, the audit evaluates whether the statements are fairly presented and free of material misstatement. Therefore, the best answer is that an external audit helps determine whether the company's financial statements fairly reflect its financial position .


問題 #46
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