D196 WGU
Western Governers University
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WGU D196 Principles of Financial & Managerial Accounting EXAM PREPARATIONS, STUDY REFERENCE MATERIALS AND EXAM SAMPLES
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Principles of Financial and Managerial Accounting - D196 FINAL EXAM
WGU D196 Principles of Financial & Managerial Accounting (MULTIPLE CHOICE)Pre-Assessment
Principles of Financial & Managerial Accounting D196 FINAL EXAM STUDY GUIDE QUESTIONS(multiple choices) AND CORRECT ANSWERS
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Principles of Financial and Managerial Accounting - D196 FINAL EXAM
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Principles of Financial and Managerial Accounting - D196 
 
Accounting - correct answer The information system that measures business activities, processes the information into reports, and communicates the results to decision makers. 
 
Accounting Equation - correct answer The basic tool of accounting, measuring the resources of the business (what the business owns or has control of) and the claims to those resources (what the business owes to creditors and to the owner). Assets = Liabilities +...
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D196 Principles of Financial & Managerial Accounting 2024 SPRING PRACTICE TEST
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Accounting D196 test 2023 
Principles of Financial & Managerial Accounting 
Which primary area of accounting generates reports for internal users? - correct answer Management Accounting 
 
What is the role of the IASB in regulating accounting standards? - correct answer Establish international accounting standards 
 
What group of people make up the FASB? - correct answer People from a variety of business-related backgrounds 
 
What is the role of the GASB in setting accounting standards? - corr...
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WGU D196 Principles of Financial & Managerial Accounting (MULTIPLE CHOICE)Pre-Assessment
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WGU D196 Pre-Assessment 
 
What is the effect of a company's accounting department maintaining high ethical standards? 
-The company can report more favorable results in its financial statements. 
-The company's accounting information will decrease in value. 
-The company can hire fewer accountants to do the same amount of work. 
-The company's accounting information will increase in value. - correct answer The company's accounting information will increase in value. 
 
Why might employees b...
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D196 Principles of Financial Accounting FALL EXAM PREPARATIONS
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D196 Principles of Financial Accounting 
 
Financial Accounting - correct answer People outside of the company 
 
Managerial Accounting - correct answer People inside of the company 
 
Bookkeeping - correct answer the preservation of a systematic, quantitative record of an activity 
 
Analysis; Bookkeeping; Evaluation - correct answer Accounting involves _______, meaning looking at business events to determine if information should be captured by the accounting system; ______ which is the day-to...
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Principles of Financial & Managerial Accounting D196 FINAL EXAM STUDY GUIDE QUESTIONS(multiple choices) AND CORRECT ANSWERS
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What is the role and purpose of accounting? - correct answer Accounting is used to accumulate, measure, and communicate financial information about organizations. This information is used to make informed decisions regarding resource usage and allocation. 
 
Who uses accounting information and why? - correct answer Managerial Accounting: Internal decision making (managers, CEO's, supervisors, etc.) 
Financial Accounting: External user benefit (stakeholders, investors, tax authorities, etc.) 
 
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WGU D196 Principles of Financial & Managerial Accounting SPRING EXAM QUIZ STUDY GUIDE WITH CORRECT ANSWERS
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D196 Study Guide 
 
What is the role and purpose of accounting? - correct answer Accounting is used to accumulate, measure, and communicate financial information about organizations. This information is used to make informed decisions regarding resource usage and allocation. 
 
Who uses accounting information and why? - correct answer Managerial Accounting: Internal decision making (managers, CEO's, supervisors, etc.) 
Financial Accounting: External user benefit (stakeholders, investors, tax au...
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TEST BANK FOR D196 Principles of Financial & Managerial Accounting pre assessment
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What is an example of direct materials? 
Cost of robotic equipment in making automobiles 
Cost of sandpaper in making wood furniture 
Cost of saws and hammers in constructing a house 
Cost of aluminum in making an airplane - correct answer Cost of aluminum in making an airplane 
 
What is the effect of a company's accounting department maintaining high ethical standards? 
The company can hire fewer accountants to do the same amount of work. 
The company can report more favorable results in its ...
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D196 Principles of Financial & Managerial Accounting UNIT 2 STUDY GUIDE
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Unit 2: International Accounting Standards Board (IASB) 
A committee formed to develop international accounting standards. 
Unit 2: American Institute of Certified Public Accountants (AICPA) 
A professional organization for CPAs in which membership is voluntary. Professional Sanctions 
Unit 2: Certified public accountant (CPA) 
An accountant who has met specified professional requirements established by the AICPA and local and state societies. A key service provided by CPAs is the performance of...
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Principles of Financial and Managerial Accounting - D196 test
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Principles of Financial and Managerial Accounting - D196 test 
 
Accounting plays a vital role in the decision-making process. Which action is the first step in the decision-making process? 
Identify the issue 
The money that a company needs to buy its land, pay its employees, and buy its supplies is called capital. What are the potential sources of capital for a business? 
Investors, creditors, and retained business earnings 
Which primary area of accounting generates reports for internal users...
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