WGU D102 ACCT 2313 Financial Accounting OA (Qns & Ans) 2026

WGU D102 ACCT 2313 Financial Accounting OA (Qns & Ans) 2026

1. Which of the following best describes the primary purpose of
financial accounting?
 - A. Conducting market research
 - B. Providing financial information to external stakeholders for
decision-making
 - C. Developing new software applications
 - D. Managing daily business operations
 - ANS: B
 - Rationale: The primary purpose of financial accounting is to
provide financial information to external stakeholders, such as
investors, creditors, and regulators, to aid in decision-making.
2. What is the primary function of the balance sheet in financial
accounting?
 - A. To manage daily business operations
 - B. To provide a snapshot of an organization's financial
position at a specific point in time
 - C. To conduct market research
 - D. To develop new software applications
 - ANS: B

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