Hohe Qualität von Accounting-for-Decision-Makers Prüfung und Antworten

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WGU Accounting for Decision Makers C213 VAC2 Accounting-for-Decision-Makers Prüfungsfragen mit Lösungen (Q13-Q18):

13. Frage
What does management accounting present?

Antwort: C

Begründung:
The correct answer is D . Management accounting is designed primarily for internal users such as managers, department heads, and executives. Its purpose is to provide timely, detailed, and decision-oriented information to support planning, control, evaluation, and operational decisions. Sources describing managerial accounting emphasize that it is customized to internal needs rather than focused on external financial statement users.
Option A is incorrect because management accounting does not mainly present information about managers' qualifications. Option B is more aligned with financial accounting , which summarizes overall economic performance for external users such as shareholders. Option C is also incorrect because management accounting is not aimed primarily at outside stakeholders. Although the wording "predict inconsistencies in finances" is not textbook-perfect, Option D is the only answer that correctly identifies the internal decision- making role of management accounting. In practice, management accounting may include budgets, performance reports, cost analyses, forecasts, and variance reports used within the company. Therefore, the best answer is the one stating that it provides data to help users within a company make decisions.


14. Frage
What can be determined when a firm performs an external audit of a company's financial statements?

Antwort: D

Begründung:
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 .


15. Frage
Where should a company report cash payments to acquire or construct long-term fixed assets on a statement of cash flows?

Antwort: B

Begründung:
The correct answer is C. Cash flows from investing activities . Cash paid to acquire, build, or improve long- term fixed assets such as land, buildings, machinery, and equipment is classified as an investing cash outflow on the statement of cash flows. OpenStax explains that the investing section of the statement of cash flows relates to changes in long-term assets , which includes capital expenditures for property, plant, and equipment. FASB cash flow guidance also requires classifying cash receipts and payments as operating, investing, or financing based on the nature of the activity.
Option B is incorrect because operating activities relate to the core day-to-day revenue-producing operations of the company. Option D is incorrect because financing activities involve obtaining or repaying capital, such as borrowing, issuing stock, or paying dividends. Option A is not a standard reporting category under the statement of cash flows. Since buying or constructing long-term fixed assets represents investment in productive resources for future use, the correct classification is Cash flows from investing activities .


16. Frage
Which body regulates a certified public accounting firm's audit practices when the firm is auditing a large, publicly traded company?

Antwort: C

Begründung:
The correct answer is D. The Public Company Accounting Oversight Board (PCAOB) . The PCAOB was created to oversee the audits of public companies and SEC-registered brokers and dealers in order to protect investors and support the public interest in accurate, independent audit reports. Its responsibilities include registration of audit firms, inspections, enforcement, and audit-related standard-setting. Because the question refers to a CPA firm auditing a large, publicly traded company , PCAOB oversight is the correct regulatory answer.
Option A is incorrect because FASB sets accounting standards, not audit practice regulation for public company auditors. Option B, FASAC , is an advisory council to FASB and does not regulate audit firms.
Option C, the IRS , administers tax laws and does not oversee external audit practices for public companies.
In accounting and auditing, it is essential to distinguish between those who set accounting rules and those who supervise auditors. For publicly traded companies, that audit oversight role belongs to the PCAOB , making Option D the only accurate choice.


17. Frage
What is true regarding the use of International Financial Reporting Standards (IFRS)?

Antwort: B

Begründung:
The correct answer is C. IFRS are commonly required to be used in Asia . IFRS is widely used around the world, and the IFRS Foundation states that companies in more than 140 jurisdictions are required to use IFRS Accounting Standards when reporting their financial health. That broad global adoption includes many Asian jurisdictions, so saying IFRS are commonly required in Asia is accurate.
Option A is incorrect because U.S. domestic issuers are generally required under SEC rules to file financial statements prepared in accordance with U.S. GAAP , not simply choose IFRS instead. Option B is false because IFRS are not seldom used by non-U.S. companies; in fact, they are extensively used internationally.
Option D is incorrect because the SEC does not require IFRS for all issuers; rather, SEC rules generally require U.S. GAAP for domestic registrants, while certain foreign private issuers may use IFRS as issued by the IASB. Therefore, among the listed choices, Option C is the only statement that is broadly correct and consistent with current international reporting practice.


18. Frage
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Erriet ich’s nicht, Und der Tag würde nie zu Ende gehen, Garantie nach dem Kauf der Accounting-for-Decision-Makers, WGU Accounting-for-Decision-Makers-Zertifikat ist in den letzten Jahren ein globaler Standard für viele erfolgreichen Unternehmen geworden.

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In Welcher Vorbereitungsphase der WGU Accounting-for-Decision-Makers Prüfung immer Sie stehen, kann unsere Software Ihr bester Helfer sein, denn die Prüfungsunterlagen der WGU Accounting-for-Decision-Makers werden von dem erfahrenen und qualifiziertem IT Eliteteam geordnet und analysiert.

Gute Qualität ist die Grundlage eines zuverlässigen Produktes, Die WGU Accounting-for-Decision-Makers-Prüfung ist eine große Herausforderung in meinem Leben.

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