WGU Accounting for Decision Makers C213 VAC2 : Accounting-for-Decision-Makers

  • Exam Code: Accounting-for-Decision-Makers
  • Exam Name: WGU Accounting for Decision Makers C213 VAC2
  • Updated: Sep 20, 2026   Q&As: 71 Questions and Answers
  • Q & A: 71 Questions and Answers

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About WGU Accounting for Decision Makers C213 VAC2 : Accounting-for-Decision-Makers Exam

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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
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:Free Download Accounting-for-Decision-Makers Exam PDF Torrent
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:
SectionWeightObjectives
Controls and Regulations10–15%- Internal control systems and principles
  • 1. Risk assessment and control activities
  • 2. Compliance with laws and regulations
Cost Systems20–25%- Costing methods
  • 1. Activity-based costing (ABC)
  • 2. Traditional costing
- Cost concepts and classification
  • 1. Variable, fixed, mixed costs
  • 2. Direct vs indirect costs
Budgeting and Decision Making10–15%- Relevant information for decision making
  • 1. Make-or-buy, special order, keep-or-drop decisions
  • 2. Capital budgeting basics
- Master budget and components
  • 1. Operating and financial budgets
  • 2. Cash budgeting and forecasting
Financial Analysis45–50%- 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
Profit Planning10–15%- Cost-volume-profit (CVP) analysis
  • 1. Break-even and target profit calculations
  • 2. Sensitivity analysis

WGU Accounting for Decision Makers C213 VAC2 FAQ — Straight Answers

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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.

Yes. The free WGU Accounting for Decision Makers C213 VAC2 demo at DumpsTests lets you judge the question quality before paying. Purchases include 365 days of free updates; after that, renew at half price.

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.

Delivery is instant: the moment payment succeeds, our system emails the product to your mailbox — typically within a minute — and you can install it on unlimited devices. Still nothing after 2 hours? Check spam, then reach our 24-hour online staff. If you take the corresponding Accounting-for-Decision-Makers exam within 60 days of purchase and don't pass, we refund in full: send a scanned enrollment slip and the official Score Report PDF within 2 days of your exam, and processing completes within 7 days. Not covered: exams within 3 days of purchase, payer-name mismatches, and free or expired products. Or swap for two equal-value products free instead.

Yes:

Training explains; practice proves. Follow any course with the 71 practice questions for the WGU Accounting for Decision Makers C213 VAC2 to confirm the knowledge stuck.

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.

WGU Accounting for Decision Makers C213 VAC2 Sample Questions:
Question #1

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?

  • A. $20,000
  • B. $17,700
  • C. $18,700
  • D. $16,500
Reveal Solution  Discussion  0

Correct Answer: B  🗳️

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Question #2

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?

  • A. The accounts payable department uses prenumbered checks in the payment of supplier invoices
  • B. The purchasing department authorizes the order of all items before they occur
  • C. The company requires two signatures on each check in order for a payment to be sent
  • D. The inventory department counts and inspects items as received and forwards the receiving record to accounts payable
Reveal Solution  Discussion  0

Correct Answer: D  🗳️

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Question #3

How are activity-based costing systems different from traditional costing systems?

  • A. Activity-based costing systems require less time and expense to administer than traditional costing systems
  • B. Activity-based costing systems are used with homogeneous products while traditional costing systems are used with heterogeneous products
  • C. Activity-based costing systems provide a more precise assignment of overhead costs when multiple products are manufactured than traditional costing systems do
  • D. Activity-based costing systems are based on a single cost driver and traditional costing systems are based on multiple cost drivers
Reveal Solution  Discussion  0

Correct Answer: C  🗳️

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Question #4

Which financial statement is used to determine a company's income and expenses for a specific period?

  • A. Balance sheet
  • B. Income statement
  • C. Statement of retained earnings
  • D. Statement of cash flows
Reveal Solution  Discussion  0

Correct Answer: B  🗳️

Explanation: Only visible for DumpsTests members. You can sign-up / login (it's free).

Question #5

Which balance sheet category reflects what a company owns that can be turned into cash or used to generate cash?

  • A. Assets
  • B. Liabilities
  • C. Owners' equity
  • D. Revenues
Reveal Solution  Discussion  0

Correct Answer: A  🗳️

Explanation: Only visible for DumpsTests members. You can sign-up / login (it's free).

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