WGU C214 OA FINANCIAL MANAGEMENT EXAM 2026 | ACCURATE REAL EXAM QUESTIONS AND ANSWERS WITH PRACTICE EXAM AND STUDY GUIDE | GUARANTEED PASS | LATEST UPDATE

WGU C214 OA FINANCIAL MANAGEMENT EXAM 2026 | ACCURATE REAL EXAM QUESTIONS AND ANSWERS WITH PRACTICE EXAM AND STUDY GUIDE | GUARANTEED PASS | LATEST UPDATE
1. Is trading on the NYSE executed without a specialist (i.e., a
market maker)? (T/F)
 ANSWER: False

2. Are stocks and bonds two types of financial instruments?
(T/F)
 ANSWER: True

3. The matching principle in accrual accounting requires that:
 a. Revenues be recognized when the earnings process is
complete and matches expenses to revenues recognized
 b. Expenses are matched to the year in which they are incurred
 c. Revenues are matched to the year in which they are booked
 d. Revenues should be large enough to match expenses
 ANSWER: a
4. A basic equation for the balance sheet is:
 a. Equity = Assets - Liabilities
 b. Liabilities = Equity + Assets
 c. Assets = Liabilities - Equity
 d. Assets = Equity - Liabilities
 ANSWER: a

5. Why is the Balance Sheet known as a permanent statement?
 a. Because the statement is sent to the SEC
 b. Because the other statements are reset at the end of the
fiscal year
 c. Because it is printed out and archived
 d. Because it persists in the minds of the shareholders
 ANSWER: b

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