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WGU D196 TEST BANK FOR OA AND PREASSESSMENT REVIEW 2024/2025 WITH 250 ACTUAL EXAM QUESTIONS AND CORRECT ANSWERS (100% CORRECT ANSWERS) D196 PRACTICE EXAM 2024 (BRAND NEW!!)€25,45
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WGU D196 TEST BANK FOR OA AND PREASSESSMENT REVIEW 2024/2025 WITH 250 ACTUAL EXAM QUESTIONS AND CORRECT ANSWERS (100% CORRECT ANSWERS) D196 PRACTICE EXAM 2024 (BRAND NEW!!)
WGU D196 TEST BANK FOR OA AND PREASSESSMENT REVIEW 2024/2025 WITH 250 ACTUAL EXAM QUESTIONS AND CORRECT ANSWERS (100% CORRECT ANSWERS) D196 PRACTICE EXAM 2024 (BRAND NEW!!)
1. How does a classified balance sheet provide useful information to a decision
maker?
a.It distinguishes between curr...
pg. 1 WGU D196 TEST BANK FOR OA AND PRE -
ASSESSMENT REVIEW 2024/2025 WITH 250 ACTUAL EXAM QUESTIONS AND CORRECT ANSWERS (100% CORRECT AN SWERS) D196 PRACTICE EXAM 2024 (BRAND NEW!!) 1. How does a classified balance sheet provide useful information to a decision maker? a.It distinguishes between current and long -term assets b.It provides data that are not publicly disclosed c.It distinguishes liabilities from expenses D. It provides da ta for a period of time instead of as a point in time - ANSWER -a 2. A company reports the following data: Price per unit = $20 Variable costs per unit = $12 Fixed costs = $12,000 Given these data, what is the variable cost ratio? a. 40% b. 25% c. 16% d. 60% - ANSWER -d 3 . A company reports the following data: Total sales rev enue = $275,000 Number of units sold = 25,000 units Variable costs = $100,000 If the company is operating at its break -even point, what is the company's total contribution margin? pg. 2 a.$250,000 b.$175,000 c.$150,000 d. $125,000 - ANSWER -b 4. What is the final step in the accounting cycle? a.Summar ize the effects of transactions b.Analyze transactions c.Prepare reports d.Record the effects of transactions - ANSWER -c 5. Which of the following is not an example of a transaction? a.Receive cash in payment of an invoice b.Purchase an asset from a suppl ier c.Sale on credit to a customer d. Preparing financial statements - ANSWER -d 6. On which financial statement would you see the valuation of a company's asset accounts? a.Statement of Cash Flows b.Balance Sheet c.Income Statement d.Statement of Retained Earnings - ANSWER -B pg. 3 7. Whose job is it to make sure that investors are provided with full and fair information about publicly traded companies? FASB AICPA IASB SEC - ANSWER -d 8. Which budget should include all production costs other than those for direct materials and direct labor? A.Sales budget B.Direct materials budget C.Manufacturing overhead budget D. Production budget - ANSWER -c 9. In some companies, the performance measures for profit center managers are heavily influenced by cost allocations downward from organizational units (such as company headquarters). Why is this a mistake? a.Controllable costs should not be included in the performance evaluation measure of a profit center manager b.Revenues should not be included in the performance evaluation measure of a profit center manager c.Uncontrollable costs should not be included in the performance evaluation measure of a profit center manager d. Direct costs should not be included in the performance evaluation measure of a profit center manager - ANSWER -c 10. Which is an example of a product cost? a.Non -manufactur ing personnel costs pg. 4 b.Rent Expense c.Office Supplies d. Raw materials to make a product - ANSWER -d 11. Which label is given to the cost of wages for factory supervisors? a. Direct labor b.Direct materials c. Manufacturing overhead d. Administrative expens es - ANSWER -c 12. Which account is a common asset account? A.Accounts payables B.Equity C.Accounts receivable D. Utilities Expense - ANSWER -c 13. If overhead is underapplied, which statement i s true? a.Actual costs exceed applied costs b.Applied costs exceed actual costs c.Costs will not be affected d. Budgeted and applied costs will be equal - ANSWER -a 14. Which of the following is not an example of a cost driver? a.Miles driven b.Selling co sts
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