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Accounting-for-Decision-Makers real exams

Exam Code: Accounting-for-Decision-Makers

Exam Name: WGU Accounting for Decision Makers C213 VAC2

Version: V13.25

Q & A: 72 Questions and Answers

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NEW QUESTION: 1
Section C (4 Mark)
OMG Petro Ltd produces and markets crude oil. The following are selected numbers from the financial statements for 1992 and 1993 (in millions).

The firm had capital expenditures of Rs950 million in 1992 and Rs1 billion in 1993. The working capital in
1991 was Rs190 million, and the total debt outstanding in 1991 was Rs5.75 billion. There were 305 million shares outstanding, trading at Rs21 per share.
Estimate the cash flows to equity in 1992 and 1993(in Rs Millions)
A. 725 and 285
B. 133 and (300)
C. 202 and 301
D. 350 and 185
Answer: B

NEW QUESTION: 2
If operations on a work package were estimated to cost $1,500 and finish today but, instead, have cost
$1,350 and are only two-thirds complete, the cost variance is______________
A. $150
B. -$150
C. -$350
D. -$500
Answer: C
Explanation:
Explanation/Reference:
Explanation:
CV is calculated by EV - AC, or $1,500(2/3) - $1,350 = -$350.

NEW QUESTION: 3
At what stage of the Fundamental Test Process do testers write the steps of the test procedures?
A. Evaluating exit criteria and reporting
B. Test planning and control
C. Test closure activities
D. Test implementation and execution
Answer: B

NEW QUESTION: 4
In order to achieve the benefits of Scrum, it is important to enact the value of commitment. What two actions demonstrate the commitment of Scrum Team members? (Choose two.)
A. Do your best
B. Always deliver the items in the Sprint forecast.
C. Work late.
D. Send out a daily status report.
E. Help the other Scrum Team members.
Answer: A,E

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