7/3/25, 9:11 PM WGU D366 OA
WGU D366 OA | Objective Assessment | 90 Questions and
Answers | 2025 Update | 100% Correct.
Correct
Incorrect
WGU D366 OA
90 Correct terms
Questions and answers
,7/3/25, 9:11 PM WGU D366 OA
An increase in sales volume without a An increase in the replacement
corresponding increase in costs. cost of inventory held for sale
Don't know?
2 of 90
Term
A financial analyst analyzing a company's statement of cash flows
noted that the company's accounts receivable has increased this year
by $350,000. Which analysis can the analyst make from this line item in
relation to the income statement?
The company collected less
The company has improved its cash
cash than it recognized in
collection efficiency this year.
revenues.
The company recognized more cash The increase in accounts receivable
than it collected in revenues. indicates higher sales returns.
Don't know?
3 of 90
,7/3/25, 9:11 PM WGU D366 OA
Term
A company's EV / EBITDA multiple in the most recent year is 11.50. The
company is planning to buy new equipment worth $3 million to
explore new opportunities. This is going to lead to an additional
depreciation expense of $250,000 per year. What effect does the
equipment purchase have on the Enterprise value / Earnings before
interest, taxes, depreciation, and amortization (EV / EBITDA) multiple,
assuming all other values remain constant?
The ev / ebitda multiple is going to The company's accounts receivable
increase. increased rapidly this year.
The ev / ebitda multiple is going to There is no impact on the EV /
decrease. EBITDA multiple.
Don't know?
4 of 90
Term
An investor is reviewing the financing activities on a firm's statement of
cash flows.Which line item would appear in this review?
, 7/3/25, 9:11 PM WGU D366 OA
Cash from the sale of the company's
Cash paid for cost of goods sold
machinery
Stock dividends declared Cash dividends paid
Don't know?
5 of 90
Term
A supermarket chain issues cards that are pre-loaded with cash to its
customers. Customers have three years to utilize these pre-loaded
cards in the company's physical stores or online stores. The company
records revenue on the date of loading the card with cash.What is the
impact of this transaction the company's financial performance?
The expenses of the company are The liabilities of the company
overstated are understated.
The revenue of the company is The assets of the company are
understated. overstated.
Don't know?
WGU D366 OA | Objective Assessment | 90 Questions and
Answers | 2025 Update | 100% Correct.
Correct
Incorrect
WGU D366 OA
90 Correct terms
Questions and answers
,7/3/25, 9:11 PM WGU D366 OA
An increase in sales volume without a An increase in the replacement
corresponding increase in costs. cost of inventory held for sale
Don't know?
2 of 90
Term
A financial analyst analyzing a company's statement of cash flows
noted that the company's accounts receivable has increased this year
by $350,000. Which analysis can the analyst make from this line item in
relation to the income statement?
The company collected less
The company has improved its cash
cash than it recognized in
collection efficiency this year.
revenues.
The company recognized more cash The increase in accounts receivable
than it collected in revenues. indicates higher sales returns.
Don't know?
3 of 90
,7/3/25, 9:11 PM WGU D366 OA
Term
A company's EV / EBITDA multiple in the most recent year is 11.50. The
company is planning to buy new equipment worth $3 million to
explore new opportunities. This is going to lead to an additional
depreciation expense of $250,000 per year. What effect does the
equipment purchase have on the Enterprise value / Earnings before
interest, taxes, depreciation, and amortization (EV / EBITDA) multiple,
assuming all other values remain constant?
The ev / ebitda multiple is going to The company's accounts receivable
increase. increased rapidly this year.
The ev / ebitda multiple is going to There is no impact on the EV /
decrease. EBITDA multiple.
Don't know?
4 of 90
Term
An investor is reviewing the financing activities on a firm's statement of
cash flows.Which line item would appear in this review?
, 7/3/25, 9:11 PM WGU D366 OA
Cash from the sale of the company's
Cash paid for cost of goods sold
machinery
Stock dividends declared Cash dividends paid
Don't know?
5 of 90
Term
A supermarket chain issues cards that are pre-loaded with cash to its
customers. Customers have three years to utilize these pre-loaded
cards in the company's physical stores or online stores. The company
records revenue on the date of loading the card with cash.What is the
impact of this transaction the company's financial performance?
The expenses of the company are The liabilities of the company
overstated are understated.
The revenue of the company is The assets of the company are
understated. overstated.
Don't know?
