WGU C201
WGU C201 Business Acumen
Assessment 2 Exam 2025
Business-buying behavior - -buyers face organizational influences in addition to their
own preferences, purchasers often invite selected providers to bid on a purchase, a
group or committee often makes decisions.
Global selling environment advantages - -cultural homogeneity, mobility of labor, local
labor costs.
Marketing strategy reliance - -consumable supplies, accessories to primary products.
Product life cycle extension strategies - -adding new users, finding new uses for the
product, increasing frequency of use.
Effective brand name influence - -it conveys an image, it depicts trademark protection, it
reflects brand equity.
Stage of brand loyalty - -brand preference.
Manufacturer distribution model - -retail.
Key responsibilities of operations managers - -planning the overall production process,
implementing the production plan, determine the best layout for the firm's facilities.
Just-in-time (jit) system characteristics - -a jit system seeks to eliminate anything that
does not add value in operations activities, production using jit reduces a firm's
inventory costs.
Iso 9000 standards - -establishment of effective quality systems.
Manufacturing model for customized products - -flexible.
Distribution channels taking title - -limited function merchant wholesaler, full function
merchant wholesaler.
Economic graph for production regulation - -demand curve.
Factors driving demand in microeconomics - -customer preference, price of substitute
goods.
Effect of commodity shortage on demand - -there is no immediate effect on demand.
WGU C201
,WGU C201
Impacts of increased productivity - -economy expands, personal wealth increases.
Expansionary monetary policy purposes - -for two purposes which are not specified in
the provided text.
Cost of borrowing - -to encourage bankers to make loans.
Economic impacts of reduced treasury sales - -an increase in overall cost of debt to
private borrowers, an increase of funds for public services.
Role of a financial manager - -analyzing major investment decisions.
Finance activities - -making capital market investments, creating a financial plan.
Long-term funding sources - -hedge funds, venture capital, public sale of stocks.
Investment for tax liability - -commercial paper.
Underwriter's role - -it insures the value of the security to the investor.
Financial controls purpose - -to determine the accuracy of forecasted revenues, costs,
and expenses.
Cfo's financial planning tool - -sales forecast plus non-sales revenue.
Dodd-frank act impact on retailers - -capped the debit card fee at 21 cents.
Insider trading prohibited activities - -selling company stock based on insider
information, buying stock based on overheard conversations.
Risks of short-term funding for long-term assets - -volatility of interest rates, frequent
renewals.
Long-term financing without equity loss - -private equity fund.
Characteristics of commercial paper - -it has a maturity that ranges between 1 and 270
days, it carries interest rates that are 1 to 2 percent less than bank loans, it can make
large amounts of money available.
Managing leverage risk - -ensure that earnings remain larger than interest payments.
Financial statement for liabilities - -the balance sheet.
Funding project decision concept - -leverage.
Return on equity calculation - -net income divided by average equity.
WGU C201
,WGU C201
Investment in money market funds - -it converts easily to cash.
Fasb and sec relationship - -fasb requires companies to comply with gaap that differ
from ifrs.
Users of financial statements - -owners and creditors.
Heart of any information system - -not specified in the notes.
Transaction processing system - -a type of information system accessed by the vice
president of sales for viewing the previous day's sales receipts.
Virtual private network (vpn) - -enables employers to work remotely with secure
connectivity to the corporate network via the internet.
Cloud computing services - -enhance company productivity through better resource
utilization, elimination of application downtime, and dedication of resources to each
user.
Ethical expectation of privacy - -employees should have an ethical expectation of
privacy for personal letters sent through the company mail room.
Data mining ethical issues - -selling customer data for external marketing research
raises ethical issues heightened by the capabilities of data mining.
Spyware intent - -the intent to report on a user's internet activity creates a company
security issue.
Departmentalization - -a company might divide itself into smaller groups that best match
the types of customers it services.
Total productivity - -calculated as output (goods or services) divided by input (human,
natural resources, capital).
Liquidity ratio - -calculated as current assets divided by current liabilities.
Acid test - -calculated as current assets minus inventory divided by current liabilities.
Inventory turnover - -calculated as cost of goods sold divided by average inventory
(average of 2013 + 2014).
Receivables turnover - -calculated as credit sales divided by average account
receivables (average of 2013 + 2014).
Total assets turnover - -calculated as sales divided by average total assets.
WGU C201
, WGU C201
Liquidity ratios - -measure the firm's abilities to meet its short-term obligations and
include the liquidity ratio and acid test.
Activity ratios - -measure management's use of the firm's resources and include all
turnover ratios.
Profitability ratios - -include gross profit, net profit, and return on equity.
Gross profit margin - -calculated as gross profit divided by sales.
Net profit margin - -calculated as net income divided by sales.
Return on equity - -calculated as net income divided by average equity.
Leverage ratios - -measure the extent to which a firm relies on debt financing and
includes debt ratio and long-term debt to equity.
Debt ratio - -calculated as total liabilities divided by total assets.
Long-term debt to equity - -calculated as long-term debt divided by owner's equity.
Management support systems - -used for decision-making.
Operational support systems - -information systems for activities fall under this
category.
Operational support systems examples - -include process control system and
transaction process system.
Decision support system (dss) - -belongs to the management support system.
Ethical vs legal - -no, ethical and legal are not the same thing.
Local area network (lan) - -when two or more users connect using ethernet or wifi to the
same server to share printers or other information.
Advantages of wifi - -include mobility and expansion of lan.
Integrated marketing communications - -the coordination of all promotional activities to
produce a unified, customer-focused message.
Persuasive advertising - -used in the growth and maturity stage of the product life cycle
to improve competitive status of a product.
WGU C201
WGU C201 Business Acumen
Assessment 2 Exam 2025
Business-buying behavior - -buyers face organizational influences in addition to their
own preferences, purchasers often invite selected providers to bid on a purchase, a
group or committee often makes decisions.
Global selling environment advantages - -cultural homogeneity, mobility of labor, local
labor costs.
Marketing strategy reliance - -consumable supplies, accessories to primary products.
Product life cycle extension strategies - -adding new users, finding new uses for the
product, increasing frequency of use.
Effective brand name influence - -it conveys an image, it depicts trademark protection, it
reflects brand equity.
Stage of brand loyalty - -brand preference.
Manufacturer distribution model - -retail.
Key responsibilities of operations managers - -planning the overall production process,
implementing the production plan, determine the best layout for the firm's facilities.
Just-in-time (jit) system characteristics - -a jit system seeks to eliminate anything that
does not add value in operations activities, production using jit reduces a firm's
inventory costs.
Iso 9000 standards - -establishment of effective quality systems.
Manufacturing model for customized products - -flexible.
Distribution channels taking title - -limited function merchant wholesaler, full function
merchant wholesaler.
Economic graph for production regulation - -demand curve.
Factors driving demand in microeconomics - -customer preference, price of substitute
goods.
Effect of commodity shortage on demand - -there is no immediate effect on demand.
WGU C201
,WGU C201
Impacts of increased productivity - -economy expands, personal wealth increases.
Expansionary monetary policy purposes - -for two purposes which are not specified in
the provided text.
Cost of borrowing - -to encourage bankers to make loans.
Economic impacts of reduced treasury sales - -an increase in overall cost of debt to
private borrowers, an increase of funds for public services.
Role of a financial manager - -analyzing major investment decisions.
Finance activities - -making capital market investments, creating a financial plan.
Long-term funding sources - -hedge funds, venture capital, public sale of stocks.
Investment for tax liability - -commercial paper.
Underwriter's role - -it insures the value of the security to the investor.
Financial controls purpose - -to determine the accuracy of forecasted revenues, costs,
and expenses.
Cfo's financial planning tool - -sales forecast plus non-sales revenue.
Dodd-frank act impact on retailers - -capped the debit card fee at 21 cents.
Insider trading prohibited activities - -selling company stock based on insider
information, buying stock based on overheard conversations.
Risks of short-term funding for long-term assets - -volatility of interest rates, frequent
renewals.
Long-term financing without equity loss - -private equity fund.
Characteristics of commercial paper - -it has a maturity that ranges between 1 and 270
days, it carries interest rates that are 1 to 2 percent less than bank loans, it can make
large amounts of money available.
Managing leverage risk - -ensure that earnings remain larger than interest payments.
Financial statement for liabilities - -the balance sheet.
Funding project decision concept - -leverage.
Return on equity calculation - -net income divided by average equity.
WGU C201
,WGU C201
Investment in money market funds - -it converts easily to cash.
Fasb and sec relationship - -fasb requires companies to comply with gaap that differ
from ifrs.
Users of financial statements - -owners and creditors.
Heart of any information system - -not specified in the notes.
Transaction processing system - -a type of information system accessed by the vice
president of sales for viewing the previous day's sales receipts.
Virtual private network (vpn) - -enables employers to work remotely with secure
connectivity to the corporate network via the internet.
Cloud computing services - -enhance company productivity through better resource
utilization, elimination of application downtime, and dedication of resources to each
user.
Ethical expectation of privacy - -employees should have an ethical expectation of
privacy for personal letters sent through the company mail room.
Data mining ethical issues - -selling customer data for external marketing research
raises ethical issues heightened by the capabilities of data mining.
Spyware intent - -the intent to report on a user's internet activity creates a company
security issue.
Departmentalization - -a company might divide itself into smaller groups that best match
the types of customers it services.
Total productivity - -calculated as output (goods or services) divided by input (human,
natural resources, capital).
Liquidity ratio - -calculated as current assets divided by current liabilities.
Acid test - -calculated as current assets minus inventory divided by current liabilities.
Inventory turnover - -calculated as cost of goods sold divided by average inventory
(average of 2013 + 2014).
Receivables turnover - -calculated as credit sales divided by average account
receivables (average of 2013 + 2014).
Total assets turnover - -calculated as sales divided by average total assets.
WGU C201
, WGU C201
Liquidity ratios - -measure the firm's abilities to meet its short-term obligations and
include the liquidity ratio and acid test.
Activity ratios - -measure management's use of the firm's resources and include all
turnover ratios.
Profitability ratios - -include gross profit, net profit, and return on equity.
Gross profit margin - -calculated as gross profit divided by sales.
Net profit margin - -calculated as net income divided by sales.
Return on equity - -calculated as net income divided by average equity.
Leverage ratios - -measure the extent to which a firm relies on debt financing and
includes debt ratio and long-term debt to equity.
Debt ratio - -calculated as total liabilities divided by total assets.
Long-term debt to equity - -calculated as long-term debt divided by owner's equity.
Management support systems - -used for decision-making.
Operational support systems - -information systems for activities fall under this
category.
Operational support systems examples - -include process control system and
transaction process system.
Decision support system (dss) - -belongs to the management support system.
Ethical vs legal - -no, ethical and legal are not the same thing.
Local area network (lan) - -when two or more users connect using ethernet or wifi to the
same server to share printers or other information.
Advantages of wifi - -include mobility and expansion of lan.
Integrated marketing communications - -the coordination of all promotional activities to
produce a unified, customer-focused message.
Persuasive advertising - -used in the growth and maturity stage of the product life cycle
to improve competitive status of a product.
WGU C201
