WGU D196 – LEADERSHIP AND COMMUNICATION | PRE-
ASSESSMENT ANSWERS 2025 | 80 VERIFIED QUESTIONS &
CORRECT ANSWERS (A+ SCORE)
The WGU D196 pre-assessment is a critical checkpoint in your Leadership and
Communication course. This document provides realistic questions with 100%
correct answers, covering key concepts such as leadership styles,
communication models, conflict resolution, emotional intelligence, and
organizational behavior. Aligned with the 2025 WGU curriculum, this prep tool
is ideal for students who want to pass on the first try and understand the
reasoning behind each answer. Perfect for quick review, test-day prep, or
mastery-level learning.
According to the accounting equation, the amount of liabilities and equity must always be equal to
another amount.
What is that other amount?
The sum of expenses and dividends
Cash
Assets
The sum of revenues and expenses - CORRECT ANSWER-Assets
Which item is an expense item?
Cost of goods sold
Loans payable
Accounts receivable
Accounts payable - CORRECT ANSWER-Cost of goods sold
How is gross profit computed?
Total revenues minus total expenses
Sales minus cost of goods sold
Accounts receivable minus accounts payable
Total assets minus total liabilities - CORRECT ANSWER-Sales minus cost of goods sold
, Which type of account is retained earnings?
Revenue
Asset
Equity
Liability - CORRECT ANSWER-Equity
For purposes of cash flow classification in the statement of cash flows, which item is an operating
activity?
Buying equipment
Selling bonds
Distributing dividends
Paying employees - CORRECT ANSWER-Paying employees
How does a classified balance sheet provide useful information to a decision maker?
It distinguishes between current and long-term assets.
It provides data for a period of time instead of as a point in time.
It distinguishes liabilities from expenses.
It provides data that are not publicly disclosed. - CORRECT ANSWER-It distinguishes between
current and long-term assets.
What information does a balance sheet provide to a decision maker?
Summary of the operating performance of a company during a period
Summary of the financial position of a company at a particular date
Summary of the cash flows of a company during a period
Summary of the operating performance of a company at a particular date - CORRECT ANSWER-
Summary of the financial position of a company at a particular date
What is an account payable?
The amount owed by a company that purchased goods or services from a supplier on credit
ASSESSMENT ANSWERS 2025 | 80 VERIFIED QUESTIONS &
CORRECT ANSWERS (A+ SCORE)
The WGU D196 pre-assessment is a critical checkpoint in your Leadership and
Communication course. This document provides realistic questions with 100%
correct answers, covering key concepts such as leadership styles,
communication models, conflict resolution, emotional intelligence, and
organizational behavior. Aligned with the 2025 WGU curriculum, this prep tool
is ideal for students who want to pass on the first try and understand the
reasoning behind each answer. Perfect for quick review, test-day prep, or
mastery-level learning.
According to the accounting equation, the amount of liabilities and equity must always be equal to
another amount.
What is that other amount?
The sum of expenses and dividends
Cash
Assets
The sum of revenues and expenses - CORRECT ANSWER-Assets
Which item is an expense item?
Cost of goods sold
Loans payable
Accounts receivable
Accounts payable - CORRECT ANSWER-Cost of goods sold
How is gross profit computed?
Total revenues minus total expenses
Sales minus cost of goods sold
Accounts receivable minus accounts payable
Total assets minus total liabilities - CORRECT ANSWER-Sales minus cost of goods sold
, Which type of account is retained earnings?
Revenue
Asset
Equity
Liability - CORRECT ANSWER-Equity
For purposes of cash flow classification in the statement of cash flows, which item is an operating
activity?
Buying equipment
Selling bonds
Distributing dividends
Paying employees - CORRECT ANSWER-Paying employees
How does a classified balance sheet provide useful information to a decision maker?
It distinguishes between current and long-term assets.
It provides data for a period of time instead of as a point in time.
It distinguishes liabilities from expenses.
It provides data that are not publicly disclosed. - CORRECT ANSWER-It distinguishes between
current and long-term assets.
What information does a balance sheet provide to a decision maker?
Summary of the operating performance of a company during a period
Summary of the financial position of a company at a particular date
Summary of the cash flows of a company during a period
Summary of the operating performance of a company at a particular date - CORRECT ANSWER-
Summary of the financial position of a company at a particular date
What is an account payable?
The amount owed by a company that purchased goods or services from a supplier on credit
