WGU Accounting-for-Decision-Makers Exam Details & Actual Exam Questions

  • Exam Code/Number: Accounting-for-Decision-Makers
  • Exam Name/Title: WGU Accounting for Decision Makers C213 VAC2
  • Certification Provider: WGU
  • Corresponding Certification: Courses and Certificates
  • Exam Questions: 71
  • Updated On: Aug,10 2026
  • Certification Level: Associate

WGU Accounting for Decision Makers C213 VAC2 Exam Questions

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WGU Accounting-for-Decision-Makers Exam Overview:

Certification Vendor:Western Governors University (WGU)
Exam Name:Accounting for Decision Makers – Objective Assessment (OA)
Exam Number:C213 VAC2
Exam Duration:120 minutes
Available Languages:English
Certificate Validity Period:N/A (course competency-based assessment, no certification expiration)
Exam Price:Included in tuition (no separate exam fee)
Exam Format:Online proctored objective assessment, Multiple choice, Scenario-based questions
Recommended Training:WGU Course Materials / Digital Texts (ZyBooks or equivalent, program-dependent)
WGU Course Learning Resources (C213 Accounting for Decision Makers)
Exam Registration:WGU Student Portal
WGU Assessments Overview
Sample Questions:WGU Accounting-for-Decision-Makers Sample Questions
Exam Way:Online proctored objective assessment via WGU testing platform
Pre Condition:WGU enrollment in Accounting program; course progression requirements may apply within degree plan
Official Syllabus URL:https://www.wgu.edu

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

SectionObjectives
Managerial Accounting for Decision Making- Cost-Volume-Profit Analysis
  • 1. Contribution margin concepts
    • 2. Break-even analysis
      - Cost Behavior
      • 1. Fixed vs variable costs
        • 2. Mixed costs analysis
          - Budgeting and Planning
          • 1. Forecasting and variance analysis
            • 2. Operating budgets
              Business Decision Support- Performance Measurement
              • 1. Financial ratios overview
                • 2. Responsibility accounting concepts
                  - Relevant Costing
                  • 1. Make or buy decisions
                    • 2. Differential cost analysis
                      Financial Accounting Fundamentals- Accounting Principles
                      • 1. Accrual vs cash accounting
                        • 2. Revenue recognition concepts
                          - Financial Statements
                          • 1. Cash Flow Statement basics
                            • 2. Income Statement analysis
                              • 3. Balance Sheet structure


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