WGU C213 Accounting for Decision Makers Final
Comprehensive Examination - Academic Year
2026/2027 | Complete OA Mastery & Test Bank
Capstone Assessment | 70 Questions | 3 Hours | Competency-Mapped
SECTION A – Financial Reporting & Analysis (30 Q)
Use the Veridian Dynamics Consolidated Data (FY2026) for questions 1-30.
VERIDIAN DYNAMICS – DATA EXHIBIT (FY2026)
(All amounts in $000 unless stated)
Income Statement
● Total Revenue: 8,450
● Cost of Revenue: 4,900
● Gross Profit: 3,550
● R&D Expense: 1,200
● Selling, General & Admin: 1,500
● Operating Income: 850
● Interest Expense: 175
● Income Before Tax: 675
● Income Tax Expense: 168.75
● Net Income: 506.25
● Weighted Avg Shares: 500,000
Balance Sheet (Year-End)
● Cash & Equivalents: 950
, ● Accounts Receivable (net): 1,850
● Inventory: 1,600
● Total Current Assets: 4,400
● PPE (net): 4,700
● Total Assets: 9,100
● Accounts Payable: 800
● Short-Term Debt: 500
● Accrued Liabilities: 500
● Total Current Liabilities: 1,800
● Long-Term Debt: 2,700
● Total Liabilities: 4,500
● Common Stock & APIC: 2,500
● Retained Earnings: 2,100
● Total Equity: 4,600
Additional Information
● Market Price per Share: $48
● Dividends Declared: $200,000
● Depreciation & Amortization: $850
● Net Cash from Operating Activities: 1,200
● Net Cash from Investing Activities: -900
● Net Cash from Financing Activities: -100
1. As a financial analyst, you are assessing Veridian's profitability for shareholders. What
is the company’s Net Profit Margin?
A. 5.0%
B. 6.0% (506.25 ÷ 8,450)
C. 7.5%
D. 10.1%
Answer: B
,CU: Analyze profitability metrics.
Pathway: 506.25 ÷ 8,450 = 6.0 %.
Pitfall: C uses EBT (8.0 %).
2. Veridian’s Operating Margin for FY2026 is:
A. 8.0%
B. 10.1% (850 ÷ 8,450)
C. 12.5%
D. 15.0%
Answer: B
3. Return on Assets (ROA) is closest to:
A. 5.6%
B. 5.6% (506.25 ÷ 9,100)
C. 6.5%
D. 7.0%
Answer: B
4. Return on Equity (ROE) equals:
A. 9.5%
, B. 11.0% (506.25 ÷ 4,600)
C. 12.0%
D. 13.5%
Answer: B
5. The debt-to-equity ratio is:
A. 0.50
B. 0.98 (4,500 ÷ 4,600)
C. 1.10
D. 1.25
Answer: B
6. Interest-coverage (TIE) ratio is:
A. 4.5
B. 4.9 (850 ÷ 175)
C. 5.5
D. 6.0
Answer: B
7. Current ratio at year-end is:
Comprehensive Examination - Academic Year
2026/2027 | Complete OA Mastery & Test Bank
Capstone Assessment | 70 Questions | 3 Hours | Competency-Mapped
SECTION A – Financial Reporting & Analysis (30 Q)
Use the Veridian Dynamics Consolidated Data (FY2026) for questions 1-30.
VERIDIAN DYNAMICS – DATA EXHIBIT (FY2026)
(All amounts in $000 unless stated)
Income Statement
● Total Revenue: 8,450
● Cost of Revenue: 4,900
● Gross Profit: 3,550
● R&D Expense: 1,200
● Selling, General & Admin: 1,500
● Operating Income: 850
● Interest Expense: 175
● Income Before Tax: 675
● Income Tax Expense: 168.75
● Net Income: 506.25
● Weighted Avg Shares: 500,000
Balance Sheet (Year-End)
● Cash & Equivalents: 950
, ● Accounts Receivable (net): 1,850
● Inventory: 1,600
● Total Current Assets: 4,400
● PPE (net): 4,700
● Total Assets: 9,100
● Accounts Payable: 800
● Short-Term Debt: 500
● Accrued Liabilities: 500
● Total Current Liabilities: 1,800
● Long-Term Debt: 2,700
● Total Liabilities: 4,500
● Common Stock & APIC: 2,500
● Retained Earnings: 2,100
● Total Equity: 4,600
Additional Information
● Market Price per Share: $48
● Dividends Declared: $200,000
● Depreciation & Amortization: $850
● Net Cash from Operating Activities: 1,200
● Net Cash from Investing Activities: -900
● Net Cash from Financing Activities: -100
1. As a financial analyst, you are assessing Veridian's profitability for shareholders. What
is the company’s Net Profit Margin?
A. 5.0%
B. 6.0% (506.25 ÷ 8,450)
C. 7.5%
D. 10.1%
Answer: B
,CU: Analyze profitability metrics.
Pathway: 506.25 ÷ 8,450 = 6.0 %.
Pitfall: C uses EBT (8.0 %).
2. Veridian’s Operating Margin for FY2026 is:
A. 8.0%
B. 10.1% (850 ÷ 8,450)
C. 12.5%
D. 15.0%
Answer: B
3. Return on Assets (ROA) is closest to:
A. 5.6%
B. 5.6% (506.25 ÷ 9,100)
C. 6.5%
D. 7.0%
Answer: B
4. Return on Equity (ROE) equals:
A. 9.5%
, B. 11.0% (506.25 ÷ 4,600)
C. 12.0%
D. 13.5%
Answer: B
5. The debt-to-equity ratio is:
A. 0.50
B. 0.98 (4,500 ÷ 4,600)
C. 1.10
D. 1.25
Answer: B
6. Interest-coverage (TIE) ratio is:
A. 4.5
B. 4.9 (850 ÷ 175)
C. 5.5
D. 6.0
Answer: B
7. Current ratio at year-end is:
