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| Certification Vendor: | Western Governors University (WGU) |
|---|---|
| Exam Name: | Accounting for Decision Makers |
| Exam Number: | C213 VAC2 |
| Related Certifications: | Business Decision Making Managerial Accounting Financial Analysis |
| Available Languages: | English |
| Real Exam Qty: | 69–71 |
| Exam Format: | Calculation-based, Multiple-choice, Scenario-based |
| Certificate Validity Period: | N/A (Course competency, permanent upon completion) |
| Passing Score: | 65% |
| Exam Duration: | 120 minutes |
| Exam Price: | Included in tuition / $181.49 if separate |
| Recommended Training: | WGU C213 Course Materials WGU Learning Resources |
| Exam Registration: | WGU Student Portal |
| 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 |
| Section | Weight | Objectives |
|---|---|---|
| Controls and Regulations | 10–15% | - Internal control systems and principles
|
| Cost Systems | 20–25% | - Costing methods
|
| Budgeting and Decision Making | 10–15% | - Relevant information for decision making
|
| Financial Analysis | 45–50% | - Purpose and components of financial statements
|
| Profit Planning | 10–15% | - Cost-volume-profit (CVP) analysis
|
Book through the vendor's official channels:
The WGU Accounting for Decision Makers C213 VAC2 runs Online proctored assessment — pick the format that fits your schedule when booking.
The WGU Accounting for Decision Makers C213 VAC2 syllabus is organized into 5 domains — including Financial Analysis (45–50%), Controls and Regulations (10–15%), Budgeting and Decision Making (10–15%). The percentages show where the exam concentrates its points; weight your revision the same way. The complete outline is listed above.
120 minutes for 69–71 questions — that's the official shape of the Accounting-for-Decision-Makers exam. Divide your minutes per question before test day, flag and skip anything that stalls you, and rehearse full timed runs in the DumpsTests engine until pacing is automatic.
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The WGU Accounting for Decision Makers C213 VAC2 is WGU's certification exam for Accounting for Decision Makers Course Competency, a Course-level Assessment-level credential. Employers value it because it verifies real skills, not attendance. Related credentials include Managerial Accounting, Financial Analysis, Business Decision Making.
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Enrollment in WGU business or accounting program; no prior exam required Because vendors adjust eligibility rules from time to time, verify the current requirements on the official page (official Accounting-for-Decision-Makers exam page) before you register.
Included in tuition / $181.49 if separate per attempt, 65% to pass. Retakes cost the full fee again, so treat the 71 practice questions from DumpsTests as your dress rehearsal — and go in prepared the first time.
The following list provides partial financial information for a company.
Beginning cash balance = $1,200
Received cash from sales of goods = $16,000
Paid wages and salaries = $4,500
Received cash from non-trading securities = $5,000
Paid cash for plant assets = $6,000
Received cash from loans = $8,000
Paid cash in repayment of loans = $2,000
What is the ending cash balance for this company?
Correct Answer: B 🗳️
Explanation: Only visible for DumpsTests members. You can sign-up / login (it's free).
Which internal control is intended to ensure that a company does not mistakenly pay a supplier for an invoice that includes more items than were actually received?
Correct Answer: D 🗳️
Explanation: Only visible for DumpsTests members. You can sign-up / login (it's free).
How are activity-based costing systems different from traditional costing systems?
Correct Answer: C 🗳️
Explanation: Only visible for DumpsTests members. You can sign-up / login (it's free).
Which financial statement is used to determine a company's income and expenses for a specific period?
Correct Answer: B 🗳️
Explanation: Only visible for DumpsTests members. You can sign-up / login (it's free).
Which balance sheet category reflects what a company owns that can be turned into cash or used to generate cash?
Correct Answer: A 🗳️
Explanation: Only visible for DumpsTests members. You can sign-up / login (it's free).
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