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C213 Objective Assessment – Accounting for Decision Makers | Study Guide & Practice Review | 2025–2026 | WGU

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This C213 Objective Assessment Study Guide provides a comprehensive review of essential concepts in Accounting for Decision Makers for WGU students, updated for the 2025–2026 academic year. It includes topic explanations, practice-style review questions, and detailed rationales to help students strengthen financial literacy, decision-making skills, and exam readiness.

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C213 Objective Assessment (Latest Update
) Questions with Answers | Grade
A | 100% Correct Verified Answers. WGU


1. **What is the role of capacity requirement planning?**

A) Calculates the workloads at critical work centers by using the planned

orders generated by the MRP system

B) Determines the pricing strategy for products

C) Manages employee training programs

D) Sets marketing objectives

ANS A) Calculates the workloads at critical work centers by using the

planned orders generated by the MRP system



2. **What are the benefits of a JIT system?**

A) Reduction in inventory, improved quality, reduced space requirements,

shorter lead times, lower production costs, increased productivity, increased

machine utilization, greater flexibility

1

,B) Increased inventory, higher production costs, reduced flexibility

C) Longer lead times, reduced quality, increased space requirements

D) Reduced productivity, lower machine utilization, higher costs

ANS A) Reduction in inventory, improved quality, reduced space

requirements, shorter lead times, lower production costs, increased

productivity, increased machine utilization, greater flexibility



3. **What is a pull system?**

A) A concept that results in material being produced only when requested and

moved to where it is needed just as it is needed

B) A system that produces goods in advance of customer demand

C) A system that stores finished goods inventory

D) A system that focuses on employee training

ANS A) A concept that results in material being produced only when

requested and moved to where it is needed just as it is needed



4. **What is a push system?**


2

,A) Produces goods in advance of customer demand using a forecast of sales

and moves them through the supply chain to points of sale where they are

stored as finished goods inventory

B) Produces goods only when requested by customers

C) Focuses on reducing employee turnover

D) Manages quality control processes

ANS A) Produces goods in advance of customer demand using a forecast of

sales and moves them through the supply chain to points of sale where they

are stored as finished goods inventory



5. **What are the three core elements of a JIT system?**

A) JIT manufacturing focuses on production systems to achieve value-added

manufacturing, TQM is an integrated effort designed to improve quality

performance at every level, Respect for people rests on the philosophy that

human resources are an essential part of JIT philosophy

B) Cost reduction, employee training, marketing strategy

C) Inventory management, financial planning, customer service

D) Process control, product design, supply chain management
3

, ANS A) JIT manufacturing focuses on production systems to achieve value-

added manufacturing, TQM is an integrated effort designed to improve quality

performance at every level, Respect for people rests on the philosophy that

human resources are an essential part of JIT philosophy



6. **What is the role of accounting in JIT?**

A) Requires them to use activity-based costing rather than more traditional

methods to allocate overhead

B) Focuses on financial reporting for investors

C) Manages employee compensation

D) Sets marketing budgets

ANS A) Requires them to use activity-based costing rather than more

traditional methods to allocate overhead



7. **What is the role of marketing in JIT?**

A) Interface with customers becomes more important

B) Manages production schedules

C) Sets financial goals
4

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