WESTERN GOVERNORS UNIVERSITY
WGU C213 Topics 9-10
Practice Question Bank
Management Accounting & Costing — NCLEX-Style Practice Questions
with Rationales
Comprehensive Review: Management Accounting, Cost Behavior, Activity-
Based Costing & More
Edition 1 · July 2026
Table of Contents
1. Instructions for Use 2
2. Practice Questions with Answers & Rationales 2
WGU C213 · Western Governors University Page 1
,WGU C213 TOPICS 9-10 PRACTICE GUIDE INSTRUCTIONS & PRACTICE QUESTIONS
How to Use This Guide
Read each stem, choose your answer, then check the rationale directly below it. The correct
option is marked, and each wrong option is explained so you understand why it's wrong — not
just that it is.
Category: Management Accounting & Costing
1 Good management accounting is motivated by:
A Government regulators
B Accounting rules
C Management's desire to improve
D All of these are correct
Why C is correct: Good management accounting is motivated by management's desire to
improve the business, not by external regulations or rules.
A — Government regulators motivate financial accounting.
B — Accounting rules motivate financial accounting.
D — Only management's desire to improve is correct.
, 2 Production prioritizing is:
A The continual evaluation of the profitability of the various product lines and
divisions
B Deciding which products to produce
C Evaluating production efficiency
D Setting production schedules
Why A is correct: Production prioritizing is the continual evaluation of the profitability of
various product lines and divisions.
B — This is part of production planning.
C — This is performance evaluation.
D — This is production scheduling.
3 The control of operations involves all the following procedures EXCEPT:
A Tracking actual performance
B Analyzing results
C Creating performance measures
D Establishing expectations
Why B is correct: Analyzing results is part of the evaluation process, not the control
process. Control involves tracking performance, creating measures, and establishing
expectations.
A — This is part of control.
C — This is part of control.
D — This is part of control.
WGU C213 Topics 9-10
Practice Question Bank
Management Accounting & Costing — NCLEX-Style Practice Questions
with Rationales
Comprehensive Review: Management Accounting, Cost Behavior, Activity-
Based Costing & More
Edition 1 · July 2026
Table of Contents
1. Instructions for Use 2
2. Practice Questions with Answers & Rationales 2
WGU C213 · Western Governors University Page 1
,WGU C213 TOPICS 9-10 PRACTICE GUIDE INSTRUCTIONS & PRACTICE QUESTIONS
How to Use This Guide
Read each stem, choose your answer, then check the rationale directly below it. The correct
option is marked, and each wrong option is explained so you understand why it's wrong — not
just that it is.
Category: Management Accounting & Costing
1 Good management accounting is motivated by:
A Government regulators
B Accounting rules
C Management's desire to improve
D All of these are correct
Why C is correct: Good management accounting is motivated by management's desire to
improve the business, not by external regulations or rules.
A — Government regulators motivate financial accounting.
B — Accounting rules motivate financial accounting.
D — Only management's desire to improve is correct.
, 2 Production prioritizing is:
A The continual evaluation of the profitability of the various product lines and
divisions
B Deciding which products to produce
C Evaluating production efficiency
D Setting production schedules
Why A is correct: Production prioritizing is the continual evaluation of the profitability of
various product lines and divisions.
B — This is part of production planning.
C — This is performance evaluation.
D — This is production scheduling.
3 The control of operations involves all the following procedures EXCEPT:
A Tracking actual performance
B Analyzing results
C Creating performance measures
D Establishing expectations
Why B is correct: Analyzing results is part of the evaluation process, not the control
process. Control involves tracking performance, creating measures, and establishing
expectations.
A — This is part of control.
C — This is part of control.
D — This is part of control.
