Complete WGU C214 Financial Management study guide for 2025. Covers financial statements, cash flows, NPV, IRR, WACC, CAPM, bonds, ratios, and corporate finance formulas with answers.

WGU C214 Financial Management with
correct answers 2025


NetvIncomev=v-vcorrect-answersv-Revenuesv-vExpenses



Revenuesv-vCostvofvGoodsvSoldv(COGS)v-vcorrect-answersv-GrossvProfit



GrossvProfitv-vOperatingvExpensesv-vcorrect-answersv-EBIT



EBITv=v-vcorrect-answersv-Salesv-vCostsv-vDepreciation



EBITv=v-vcorrect-answersv-OperatingvProfitvorvOperatingvIncome



EBITv-vInterestvExpensev=v-vcorrect-answersv-EarningsvBeforevTaxes



EarningsvbeforevTaxesv-vTaxvExpensev=v-vcorrect-answersv-NetvIncomev(NI)



RetainedvEarningsv-vcorrect-answersv-EndvREv=vBegvREv+vNIv-vDividends



ENDvREv=v-vcorrect-answersv-BegvREv+v(SalesvRevenuevXvMargin%)v-
vDividendvPayoutvRatiovxv(SalesvRevenuevXvMarginv%)

, Assetsv=v-vcorrect-answersv-Liabilitiesv+vOwner'svEquity



Equityv=v-vcorrect-answersv-Assetsv-vLiabilities



StatevofvCashvFlowsv-vcorrect-answersv-Showsvthevchangevinvcashvbalancevforvavperiodvofvtime



CashvFlowvfromvOperatingvActivitiesv(CFO)v-vcorrect-answersv-
NetvIncomev+vDepreciationv+vDecreasevinvoperatingvassetsv-vincreasevinvcurrentvassetsv-
vdecreasevinvcurrentvliabilitiesv+vincreasevinvcurrentvliabilities.




Mostvcommonvoperatingvassetv-vcorrect-answersv-AccountsvReceivable



Mostvcommonvoperatingvliabilityv-vcorrect-answersv-AccountsvPayable



CashvFlowvfromvInvestingv(CFI)v-vcorrect-answersv-
InvestingvactivitiesvinvProperty,vPlantvandvEquipmentv(PP&E)



CFIv=v-vcorrect-answersv-GrossvPP&Evendv-vGrossvPP&EvBeg



CFIv=v-vcorrect-answersv-NetvChangevinvPP&E(CurrentvPP&Ev-
vLastvYearvPP&E)v+vDepreciationvforvCurrentvYear




CashvFlowvfromvFinancingv(CFF)v-vcorrect-answersv-Cashvgeneratedvfromvfinancialvactivities



CFFv=v-vcorrect-answersv-Netvchangevinvcommonvstockv+vnetvchangevinvlongvtermvliabilitiesv-
vDividends