WGU C214 PRE-ASSEMENT QUESTIONS
WITH CORRECT ANSWERS 2026
How Ycan Ya Yprivate Yfirm Yappropriately Ymaximize Yshareholder Yvalue? Y- YCORRECT
YANSWER Y- YBy Ymaking Ydecisions Ythat Ykeep Ythe Ycontrol Yof Ythe Ybusiness Ywith Ythe
Yowners
Why Yare YAmerican Yregulators Yfocused Yon Yinternational Yinvesting Yin Ya Yglobal
Ymarketplace? Y- YCORRECT YANSWER Y-Because Yinternational Yinvesting Yin Ya Yglobal
Ymarketplace Yis Ythe Yconcern Yof
American Yinvestors
What Yis Yone Yof Ythe Ytwo Ybasic Ytypes Yof Yfinancial Yinstruments? Y - YCORRECT YANSWER Y-Bonds
If Ya Ycompany Youtsources Ythe Ymanufacturing Yof Yits Yproducts Yto Ya Yforeign Ycountry, Ywhat Yare
Ythe Ylikeliest Youtcomes? Y- YCORRECT YANSWER Y-
Consumer Yprices Ywill Ydecrease Yand YDomestic Yemployment Ywill Ydecrease.
What Yis Ytrue Yabout Ythe Ycontent Yand Ystructure Yof Ya Ybalance Ysheet? Y- YCORRECT
YANSWER Y- YIt Yreports Ythe Yassets, Yliabilities, Yand Yequity Yat Ya Ypoint Yin Ytime.
A Ycompany Yreported Yan Yincrease Yin Yaccounts Yreceivable Yof Y$5,000 Yduring Ythe Yrecent Yperiod.
YHalf Yof Ythis Yamount Yis Yexpected Yto Ybe Ycollected Ynext Yperiod.
How Ywill Ythis Ychange Yin Yaccounts Yreceivable Yaffect Ythe Ycash Yflows Yfrom Ythe Yoperating
Yactivities Ysection? Y- YCORRECT YANSWER Y-The Ychange Ywill Ydecrease Ycash Yflows Yfrom Yoperations
Yby Y$5,000.
, Which Ystatement Yaccurately Yexplains Ythe Yrecognition Yof Yrevenues Yand Yexpenses Yunder
Yaccounting Yincom Ye
and Yincome Yfor Ytax Ypurposes? Y- YCORRECT YANSWER Y-
Revenues Yand Yexpenses Ymay Ybe Yrecognized Yin Yone Yperiod Yfor Yaccounting Yincome Ypurposes
Yand Yin Ya Ydiffe Yrent Yperiod Yfor Yincome Ytax Ypurposes.
Selected YData Yfor Y20x2 Yfor YABD YInc.
WITH CORRECT ANSWERS 2026
How Ycan Ya Yprivate Yfirm Yappropriately Ymaximize Yshareholder Yvalue? Y- YCORRECT
YANSWER Y- YBy Ymaking Ydecisions Ythat Ykeep Ythe Ycontrol Yof Ythe Ybusiness Ywith Ythe
Yowners
Why Yare YAmerican Yregulators Yfocused Yon Yinternational Yinvesting Yin Ya Yglobal
Ymarketplace? Y- YCORRECT YANSWER Y-Because Yinternational Yinvesting Yin Ya Yglobal
Ymarketplace Yis Ythe Yconcern Yof
American Yinvestors
What Yis Yone Yof Ythe Ytwo Ybasic Ytypes Yof Yfinancial Yinstruments? Y - YCORRECT YANSWER Y-Bonds
If Ya Ycompany Youtsources Ythe Ymanufacturing Yof Yits Yproducts Yto Ya Yforeign Ycountry, Ywhat Yare
Ythe Ylikeliest Youtcomes? Y- YCORRECT YANSWER Y-
Consumer Yprices Ywill Ydecrease Yand YDomestic Yemployment Ywill Ydecrease.
What Yis Ytrue Yabout Ythe Ycontent Yand Ystructure Yof Ya Ybalance Ysheet? Y- YCORRECT
YANSWER Y- YIt Yreports Ythe Yassets, Yliabilities, Yand Yequity Yat Ya Ypoint Yin Ytime.
A Ycompany Yreported Yan Yincrease Yin Yaccounts Yreceivable Yof Y$5,000 Yduring Ythe Yrecent Yperiod.
YHalf Yof Ythis Yamount Yis Yexpected Yto Ybe Ycollected Ynext Yperiod.
How Ywill Ythis Ychange Yin Yaccounts Yreceivable Yaffect Ythe Ycash Yflows Yfrom Ythe Yoperating
Yactivities Ysection? Y- YCORRECT YANSWER Y-The Ychange Ywill Ydecrease Ycash Yflows Yfrom Yoperations
Yby Y$5,000.
, Which Ystatement Yaccurately Yexplains Ythe Yrecognition Yof Yrevenues Yand Yexpenses Yunder
Yaccounting Yincom Ye
and Yincome Yfor Ytax Ypurposes? Y- YCORRECT YANSWER Y-
Revenues Yand Yexpenses Ymay Ybe Yrecognized Yin Yone Yperiod Yfor Yaccounting Yincome Ypurposes
Yand Yin Ya Ydiffe Yrent Yperiod Yfor Yincome Ytax Ypurposes.
Selected YData Yfor Y20x2 Yfor YABD YInc.
