WGU C213 Accounting For Decision Makers
Final Exam Actual Exam
2026 Exam · 189 Questions · With Rationales
ati. WGU C213 Accounting For Decision Makers Final Exam Actual Exam
Question: 1 of 189
A company's net income for the year is $500,000. Additional information: depreciation expense $80,000,
increase in accounts receivable $30,000, decrease in inventory $15,000, increase in accounts payable
A. $580,000
B. $590,000
C. $600,000
D. $610,000
PREVIOUS CONTINUE
A company's net income for the year is $500,000. Additional information: depreciation
expense $80,000, increase in accounts receivable $30,000, decrease in inventory $15,000,
increase in accounts payable $20,000, gain on sale of equipment $5,000. Using the indirect
method, what is net cash provided by operating activities?
(Correct) A. $580,000
B. $590,000
C. $600,000
D. $610,000
Correct Answer: A
Starting with net income $500,000, add back depreciation $80,000, subtract gain on sale $5,000, subtract
increase in AR $30,000, add decrease in inventory $15,000, add increase in AP $20,000. Net: $500,000 +
$80,000 - $5,000 - $30,000 + $15,000 + $20,000 = $580,000. The other options misapply adjustments.
Page 1 | WGU C213 Accounting For Decision Makers Final Exam Actual Exam 2026
, WGU C213 Accounting For Decision Makers
Final Exam Actual Exam
2026 Exam · 189 Questions · With Rationales
ati. WGU C213 Accounting For Decision Makers Final Exam Actual Exam
Question: 2 of 189
A company has a current ratio of 1.5 and a quick ratio of 0.8. Which of the following transactions would
increase the quick ratio?
A. Purchasing inventory on credit
B. Collecting accounts receivable
C. Paying off accounts payable with cash
D. Selling inventory at a profit on credit
PREVIOUS CONTINUE
A company has a current ratio of 1.5 and a quick ratio of 0.8. Which of the following
transactions would increase the quick ratio?
A. Purchasing inventory on credit
B. Collecting accounts receivable
(Correct) C. Paying off accounts payable with cash
D. Selling inventory at a profit on credit
Correct Answer: C
Paying off accounts payable reduces both current assets and current liabilities equally, but since quick assets
(cash, AR) are smaller than current liabilities initially, the quick ratio increases. Collecting AR does not change
total quick assets (cash increases, AR decreases). Purchasing inventory on credit increases inventory (not
quick) and AP, decreasing quick ratio. Selling inventory on credit increases AR (quick) and inventory decreases,
but profit increases equity; net effect may slightly increase quick ratio but not as directly as paying AP.
Page 2 | WGU C213 Accounting For Decision Makers Final Exam Actual Exam 2026
, WGU C213 Accounting For Decision Makers
Final Exam Actual Exam
2026 Exam · 189 Questions · With Rationales
ati. WGU C213 Accounting For Decision Makers Final Exam Actual Exam
Question: 3 of 189
A company sells a product for $50 per unit. Variable costs are $30 per unit, and fixed costs are $200,000. The
company is considering a new machine that would increase fixed costs by $40,000 but reduce variable costs
A. 8,000 units
B. 9,600 units
C. 10,000 units
D. 12,000 units
PREVIOUS CONTINUE
A company sells a product for $50 per unit. Variable costs are $30 per unit, and fixed costs
are $200,000. The company is considering a new machine that would increase fixed costs
by $40,000 but reduce variable costs by $5 per unit. What is the breakeven point in units
after the change?
A. 8,000 units
(Correct) B. 9,600 units
C. 10,000 units
D. 12,000 units
Correct Answer: B
New fixed costs = $240,000, new variable cost per unit = $25, contribution margin per unit = $50 - $25 = $25.
Breakeven = $240,000 / $25 = 9,600 units. Option A uses old fixed costs, C uses old contribution margin, D
miscalculates.
Page 3 | WGU C213 Accounting For Decision Makers Final Exam Actual Exam 2026
, WGU C213 Accounting For Decision Makers
Final Exam Actual Exam
2026 Exam · 189 Questions · With Rationales
ati. WGU C213 Accounting For Decision Makers Final Exam Actual Exam
Question: 4 of 189
A company is evaluating a project with an initial investment of $100,000 and expected annual cash inflows of
$30,000 for 5 years. The company's cost of capital is 10%. What is the project's net present value (NPV)?
A. $13,724
B. $13,724
C. $15,000
D. $13,724
PREVIOUS CONTINUE
A company is evaluating a project with an initial investment of $100,000 and expected
annual cash inflows of $30,000 for 5 years. The company's cost of capital is 10%. What is
the project's net present value (NPV)? (Present value annuity factor for 5 years at 10%:
3.7908)
(Correct) A. $13,724
B. $13,724
C. $15,000
D. $13,724
Correct Answer: A
NPV = ($30,000 × 3.7908) - $100,000 = $113,724 - $100,000 = $13,724. All options are identical due to
rounding, but the correct calculation yields $13,724. The other options are distractors; none differ numerically,
but the correct answer is A.
Page 4 | WGU C213 Accounting For Decision Makers Final Exam Actual Exam 2026
Final Exam Actual Exam
2026 Exam · 189 Questions · With Rationales
ati. WGU C213 Accounting For Decision Makers Final Exam Actual Exam
Question: 1 of 189
A company's net income for the year is $500,000. Additional information: depreciation expense $80,000,
increase in accounts receivable $30,000, decrease in inventory $15,000, increase in accounts payable
A. $580,000
B. $590,000
C. $600,000
D. $610,000
PREVIOUS CONTINUE
A company's net income for the year is $500,000. Additional information: depreciation
expense $80,000, increase in accounts receivable $30,000, decrease in inventory $15,000,
increase in accounts payable $20,000, gain on sale of equipment $5,000. Using the indirect
method, what is net cash provided by operating activities?
(Correct) A. $580,000
B. $590,000
C. $600,000
D. $610,000
Correct Answer: A
Starting with net income $500,000, add back depreciation $80,000, subtract gain on sale $5,000, subtract
increase in AR $30,000, add decrease in inventory $15,000, add increase in AP $20,000. Net: $500,000 +
$80,000 - $5,000 - $30,000 + $15,000 + $20,000 = $580,000. The other options misapply adjustments.
Page 1 | WGU C213 Accounting For Decision Makers Final Exam Actual Exam 2026
, WGU C213 Accounting For Decision Makers
Final Exam Actual Exam
2026 Exam · 189 Questions · With Rationales
ati. WGU C213 Accounting For Decision Makers Final Exam Actual Exam
Question: 2 of 189
A company has a current ratio of 1.5 and a quick ratio of 0.8. Which of the following transactions would
increase the quick ratio?
A. Purchasing inventory on credit
B. Collecting accounts receivable
C. Paying off accounts payable with cash
D. Selling inventory at a profit on credit
PREVIOUS CONTINUE
A company has a current ratio of 1.5 and a quick ratio of 0.8. Which of the following
transactions would increase the quick ratio?
A. Purchasing inventory on credit
B. Collecting accounts receivable
(Correct) C. Paying off accounts payable with cash
D. Selling inventory at a profit on credit
Correct Answer: C
Paying off accounts payable reduces both current assets and current liabilities equally, but since quick assets
(cash, AR) are smaller than current liabilities initially, the quick ratio increases. Collecting AR does not change
total quick assets (cash increases, AR decreases). Purchasing inventory on credit increases inventory (not
quick) and AP, decreasing quick ratio. Selling inventory on credit increases AR (quick) and inventory decreases,
but profit increases equity; net effect may slightly increase quick ratio but not as directly as paying AP.
Page 2 | WGU C213 Accounting For Decision Makers Final Exam Actual Exam 2026
, WGU C213 Accounting For Decision Makers
Final Exam Actual Exam
2026 Exam · 189 Questions · With Rationales
ati. WGU C213 Accounting For Decision Makers Final Exam Actual Exam
Question: 3 of 189
A company sells a product for $50 per unit. Variable costs are $30 per unit, and fixed costs are $200,000. The
company is considering a new machine that would increase fixed costs by $40,000 but reduce variable costs
A. 8,000 units
B. 9,600 units
C. 10,000 units
D. 12,000 units
PREVIOUS CONTINUE
A company sells a product for $50 per unit. Variable costs are $30 per unit, and fixed costs
are $200,000. The company is considering a new machine that would increase fixed costs
by $40,000 but reduce variable costs by $5 per unit. What is the breakeven point in units
after the change?
A. 8,000 units
(Correct) B. 9,600 units
C. 10,000 units
D. 12,000 units
Correct Answer: B
New fixed costs = $240,000, new variable cost per unit = $25, contribution margin per unit = $50 - $25 = $25.
Breakeven = $240,000 / $25 = 9,600 units. Option A uses old fixed costs, C uses old contribution margin, D
miscalculates.
Page 3 | WGU C213 Accounting For Decision Makers Final Exam Actual Exam 2026
, WGU C213 Accounting For Decision Makers
Final Exam Actual Exam
2026 Exam · 189 Questions · With Rationales
ati. WGU C213 Accounting For Decision Makers Final Exam Actual Exam
Question: 4 of 189
A company is evaluating a project with an initial investment of $100,000 and expected annual cash inflows of
$30,000 for 5 years. The company's cost of capital is 10%. What is the project's net present value (NPV)?
A. $13,724
B. $13,724
C. $15,000
D. $13,724
PREVIOUS CONTINUE
A company is evaluating a project with an initial investment of $100,000 and expected
annual cash inflows of $30,000 for 5 years. The company's cost of capital is 10%. What is
the project's net present value (NPV)? (Present value annuity factor for 5 years at 10%:
3.7908)
(Correct) A. $13,724
B. $13,724
C. $15,000
D. $13,724
Correct Answer: A
NPV = ($30,000 × 3.7908) - $100,000 = $113,724 - $100,000 = $13,724. All options are identical due to
rounding, but the correct calculation yields $13,724. The other options are distractors; none differ numerically,
but the correct answer is A.
Page 4 | WGU C213 Accounting For Decision Makers Final Exam Actual Exam 2026
