Mastering WGU D559 – Advanced Managerial Accounting

WGU D559 – Advanced Managerial Accounting is a key course for accounting students at Western Governors University, focusing on complex managerial accounting systems. This SEO-optimized guide, packed with “WGU D559 tips,” strategies for “how to pass WGU D559,” and insights from “WGU D559 Reddit” discussions, will help you succeed. Whether you’re navigating cost allocation or budgeting, this article provides the tools to excel.

[](https://www.reddit.com/r/WGU/comments/1hn63cg/wgu_d559_advanced_managerial_accounting/)

Course Description

WGU D559 introduces the complexity of managerial accounting systems, covering product costing (including Activity-Based Costing), decision-making, profitability analysis, budgeting, and performance evaluation. It prepares students for roles in planning and controlling organizations and for the Certified Management Accountant (CMA) exam. The course uses McGraw Hill Connect and a VitalSource e-text. For more details, visit the WGU Master of Accounting program guide.

[](https://www.coursehero.com/file/54608113/C253-Course-of-Study-Advanced-Managerial-Accounting-3-CUspdf/)[](https://www.wgu.edu/online-business-degrees/accounting-masters-program/management-accounting.html)

Useful Resources & Tips

Based on “WGU D559 Reddit” posts and forums, here are top resources for mastering D559:

[](https://www.reddit.com/r/WGU/comments/1hn63cg/wgu_d559_advanced_managerial_accounting/)

  • McGraw Hill Connect: Complete practice activities, quizzes, and chapter-end problems for each topic. Focus on Activity-Based Costing and budgeting.
  • MyEducator: Use for additional practice questions and video resources aligned with the Objective Assessment (OA).
  • Studocu: Access student notes and sample problems for cost allocation and variance analysis.

    • [](https://www.studocu.com/en-us/course/western-governors-university/managerial-and-financial-accounting/4831378)

  • Quizlet: Flashcards for terms like cost-volume-profit analysis, standard costing, and differential analysis.
  • YouTube: Channels like Farhat’s Accounting Lectures explain complex topics such as absorption costing.
  • WGU Cohorts: Watch recorded sessions at 1.5x speed for exam prep insights.

Tips: Focus on understanding why answers are correct in McGraw Hill quizzes, as the PA and OA are closely aligned. Practice calculations daily using Excel for accuracy. Take chapter-end quizzes to prepare for the OA’s scenario-based questions.

[](https://www.reddit.com/r/WGU/comments/1hn63cg/wgu_d559_advanced_managerial_accounting/)[](https://www.coursehero.com/file/54608113/C253-Course-of-Study-Advanced-Managerial-Accounting-3-CUspdf/)

Mode of Assessment

WGU D559 is evaluated through an Objective Assessment (OA), a proctored exam with 69 multiple-choice and problem-solving questions (240 minutes). A pre-assessment (PA) helps gauge readiness. The exam tests product costing, budgeting, and decision-making skills. A score of Competent or Exemplary is required to pass.

[](https://www.reddit.com/r/WGU/comments/1hn63cg/wgu_d559_advanced_managerial_accounting/)[](https://www.coursehero.com/file/54608113/C253-Course-of-Study-Advanced-Managerial-Accounting-3-CUspdf/)

Common Challenges

From “WGU D559 Reddit” posts, students face these hurdles:

[](https://www.reddit.com/r/WGU/comments/1hn63cg/wgu_d559_advanced_managerial_accounting/)

  • Calculation-Heavy Problems: Cost allocation and variance analysis require strong math skills.
  • Confusing Terms: OA questions may rephrase terms differently from the PA, causing confusion.
  • Time Management: The dense material and lengthy OA demand efficient study planning.
  • Textbook Dullness: The McGraw Hill e-text can be dry, making PowerPoint summaries more effective.

    • [](https://www.reddit.com/r/wguaccounting/comments/16oeckf/c253_advanced_managerial_accounting/)

How to Pass Easily

To pass WGU D559 on your first attempt, follow these strategies from Reddit and forums:

[](https://www.reddit.com/r/WGU/comments/1hn63cg/wgu_d559_advanced_managerial_accounting/)

  1. Master McGraw Hill Quizzes: Complete all practice questions and chapter quizzes, noting why correct answers are chosen.
  2. Use PowerPoints: Review course PowerPoints on SharePoint for concise summaries, skipping the e-text if time-constrained.

    3. [](https://www.reddit.com/r/wguaccounting/comments/16oeckf/c253_advanced_managerial_accounting/)

  3. Practice Calculations: Use Excel for cost-volume-profit and variance analysis problems to build fluency.
  4. Take PA Early: Use the pre-assessment to identify weak areas, then focus on those via MyEducator or YouTube.
  5. Contact Instructors: Clarify confusing OA terms or calculations via email (advmanagerialacc@wgu.edu).

    6. [](https://www.coursehero.com/file/54608113/C253-Course-of-Study-Advanced-Managerial-Accounting-3-CUspdf/)

  6. Timeframe: Allocate 2-4 weeks, studying 2-3 hours daily. Experienced accounting students may finish in 1-2 weeks.

Sample Study Schedule

Below is a sample study schedule to guide your preparation:

Week Activity Estimated Time Completion Date
Week 1 Review McGraw Hill Chapters 1-3, complete quizzes 6 hours 09/03/2025
Week 1 Watch YouTube on Activity-Based Costing 2 hours 09/04/2025
Week 2 Complete Chapters 4-6, practice variance analysis 6 hours 09/07/2025
Week 2 Take pre-assessment, review weak areas 3 hours 09/08/2025
Week 3 Review PowerPoints, practice budgeting problems 5 hours 09/10/2025
Week 3 Complete OA practice questions on MyEducator 3 hours 09/11/2025
Week 4 Final review, take Objective Assessment 4 hours 09/13/2025

Conclusion

WGU D559 – Advanced Managerial Accounting is rigorous but achievable with structured preparation. Leverage McGraw Hill Connect, PowerPoints, and “WGU D559 Reddit” tips to master the OA. Start early, practice calculations, and stay organized to pass with confidence. For more guides, see all WGU course guides here.

FAQ

Is WGU D559 hard?

WGU D559 can be challenging due to calculation-heavy problems and rephrased terms, but with McGraw Hill quizzes and YouTube tutorials, it’s manageable.

[](https://www.reddit.com/r/WGU/comments/1hn63cg/wgu_d559_advanced_managerial_accounting/)

How long does WGU D559 take?

Most students complete WGU D559 in 2-4 weeks with 2-3 hours of daily study. Experienced accountants may finish in 1-2 weeks.

Is WGU D559 an OA or PA?

WGU D559 is an Objective Assessment (OA), a proctored exam with multiple-choice and problem-solving questions.

[](https://www.coursehero.com/file/54608113/C253-Course-of-Study-Advanced-Managerial-Accounting-3-CUspdf/)

What are the key topics in WGU D559?

Key topics include Activity-Based Costing, budgeting, variance analysis, profitability analysis, and performance evaluation.

[](https://www.coursehero.com/file/54608113/C253-Course-of-Study-Advanced-Managerial-Accounting-3-CUspdf/)

What’s the best way to study for WGU D559?

Master McGraw Hill quizzes, use PowerPoints, practice calculations in Excel, and follow “WGU D559 Reddit” tips for a streamlined approach.

[](https://www.reddit.com/r/WGU/comments/1hn63cg/wgu_d559_advanced_managerial_accounting/)

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Question 1

Marvelous Mesopotamia Inc. (MMI) has two decentralized divisions for which recent financial extracts are presented below: 2005 Ur Babylon Fixed Assets, Gross $2,500 $4,000 Accumulated depreciation $1,500 $1,200 Other assets $500 $750 Liabilities $500 $1,000 Sales $6,750 $7,200 Net income after tax $743 $1,008 Average asset purchase date (yr end) 1990 2000 MMI's weighted average cost of capital is 11.5%. The company measures division performance based on the book value of net assets. The producer price index for 1990 was 100, 116 in 2000 and 125 in 2005 Using historical costs, which of the following statements is TRUE? Answer Babylon is a profit center. At a conservative notional charge of 5%, Ur's residual income is lower than Babylon's by $122. At the planned WACC, Ur's residual income is higher than Babylon's by $87. At a target opportunity cost of funds of 25%, Ur's residual income is higher than Babylon's by $122. .4 points Question 11 You are manager of a painting department of a large office complex. The painting department is responsible for painting the buildings' exteriors and interiors. Your performance is judged in part on minimizing your department's operating costs, which consists of paint and labor, while providing a high-quality and timely service. Your job of painting the halls of a particular building is being evaluated. Paint and labor are substitutes. To provide the quality job demanded you can use less paint and more labor, or more paint and less labor. The accompanying table summarizes this trade-off. Paint costs $10 per gallon, and labor costs $6.40 per hour. Paint (gallons) Labor (hours) 50 200 80 125 100 100 125 80 200 50 a. How much paint and how much labor do you choose in order to minimize the total cost of the hall paining job? (Show calculations in neatly labeled exhibit.) b. The accounting department institutes an overhead allocation on labor. For every dollar spent on labor, $0.5625 of overhead is allocated to the paint department to cover corporate overhead items including payroll, human resources, security, legal costs, and so forth. Now how much labor and paint do you choose to minimize the total accounting cost of the hall painting job? (Show calculations in neatly labeled exhibit.) c. Explain why your decisions differ between parts (a) and (b). d. Explain why the accounting department might want to allocate corporate overhead based on direct labor to your painting department.

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Question 2

Chapter 10 Show all work Problem 1) Steven collected data from 20 college students on their emotional responses to classical music. Students listened to two 30-second segments from ?The Collection from the Best of Classical Music.? After listening to a segment, the students rated it on a scale from 1 to 10, with 1 indicating that it ?made them very sad? to 10 indicating that it ?made them very happy.? Steve computes the total scores from each student and created a variable called ?hapsad.? Steve then conducts a one-sample t-test on the data, knowing that there is an established mean for the publication of others that have taken this test of 6. The following is the scores: 5.0 5.0 10.0 3.0 13.0 13.0 7.0 5.0 5.0 15.0 14.0 18.0 8.0 12.0 10.0 7.0 3.0 15.0 4.0 3.0 a) Conduct a one-sample t-test. What is the t-test score? What is the mean? Was the test significant? If it was significant at what P-value level was it significant? b) What is your null and alternative hypothesis? Given the results did you reject or fail to reject the null and why? (Use instructions on page 349 of your textbook, under Hypothesis Tests with the t Distribution to conduct SPSS or Excel analysis). Problem 2) Billie wishes to test the hypothesis that overweight individuals tend to eat faster than normal-weight individuals. To test this hypothesis, she has two assistants sit in a McDonald?s restaurant and identify individuals who order the Big Mac special for lunch. The Big Mackers as they become known are then classified by the assistants as overweight, normal weight, or neither overweight nor normal weight. The assistants identify 10 overweight and 10 normal weight Big Mackers. The assistants record the amount of time it takes them to eat the Big Mac special. 1.0 585.0 1.0 540.0 1.0 660.0 1.0 571.0 1.0 584.0 1.0 653.0 1.0 574.0 1.0 569.0 1.0 619.0 1.0 535.0 2.0 697.0 2.0 782.0 2.0 587.0 2.0 675.0 2.0 635.0 2.0 672.0 2.0 606.0 2.0 789.0 2.0 806.0 2.0 600.0 a) Compute an independent-samples t-test on these data. Report the t-value and the p values. Were the results significant? (Do the same thing you did for the t-test above, only this time when you go to compare means, click on independent samples t-test. When you enter group variable into grouping variable area, it will ask you to define the variables. Click define groups and place the number 1 into 1 and the number 2 into 2). b) What is the difference between the mean of the two groups? What is the difference in the standard deviation? c) What is the null and alternative hypothesis? Do the data results lead you to reject or fail to reject the null hypothesis? d) What do the results tell you? Problem 3) Lilly collects data on a sample of 40 high school students to evaluate whether the proportion of female high school students who take advanced math courses in high school varies depending upon whether they have been raised primarily by their father or by both their mother and their father. Two variables are found below in the data file: math (0 = no advanced math and 1 = some advanced math) and Parent (1= primarily father and 2 = father and mother). Parent Math 1.0 0.0 1.0 0.0 1.0 0.0 1.0 0.0 1.0 0.0 1.0 0.0 1.0 0.0 1.0 0.0 1.0 0.0 1.0 0.0 1.0 0.0 1.0 0.0 1.0 0.0 1.0 0.0 1.0 0.0 1.0 0.0 1.0 0.0 1.0 0.0 1.0 0.0 1.0 0.0 2.0 0.0 2.0 1.0 2.0 1.0 2.0 1.0 2.0 1.0 2.0 1.0 2.0 1.0 2.0 1.0 2.0 1.0 2.0 1.0 2.0 0.0 2.0 0.0 2.0 0.0 2.0 0.0 2.0 0.0 2.0 0.0 2.0 0.0 2.0 0.0 2.0 0.0 2.0 0.0 a) Conduct a crosstabs analysis to examine the proportion of female high school students who take advanced math courses is different for different levels of the parent variable. b) What percent female students took advanced math class c) What percent of female students did not take advanced math class when females were raised by just their father? d) What are the Chi-square results? What are the expected and the observed results that were found? Are they results of the Chi-Square significant? What do the results mean? e) What were your null and alternative hypotheses? Did the results lead you to reject or fail to reject the null and why? Problem Four) This problem will introduce the learner into a technique called Analysis of Variance. For this course we will only conduct a simple One-Way ANOVA and touch briefly on the important elements of this technique. The One-Way ANOVA is an extension of the independent ?t test that can only look at two independent sample means. We can use the One-Way ANOVA to look at three or more independent sample means. Use the following data to conduct a One-Way ANOVA: Scores Group 1 1 2 1 3 1 2 2 3 2 4 2 4 3 5 3 6 3 Notice the group (grouping) variable, which is the independent variable or factor is made up of three different groups. The scores are the dependent variable. Use the instructions for conduction an ANOVA on page 366 of the text for SPSS or Excel. a) What is the F-score; Are the results significant, and if so, at what level (P-value)? b) If the results are significant to the following: Click analyze, then click Compare Means, and then select one-way ANOVA like you did previously. Now click Post Hoc. In this area check Tukey. If there is a significant result, we really do not know where it is. Is it between group 1 and 2, 1 and 3, or 2 and 3? Post hoc tests let us isolate where the level of significance was. So if the results come back significant, conduct the post hoc test as I mentioned above and explain where the results were significant. c) What do the results obtained from the test mean?

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Question 3

1. The standard costs and actual costs for direct materials for the manufacture of 2,500 actual units of product are as follows: Standard Costs Direct materials 2,500 kilograms @ $8 Actual Costs Direct materials 2,600 kilograms @ $8.75 The amount of the direct materials quantity variance is: 2. The standard costs and actual costs for direct materials for the manufacture of 2,500 actual units of product are as follows: Standard Costs Direct materials (per completed unit) 1.04 kilograms @$8.75 Actual Costs Direct materials 2,500 kilograms @ $8 The amount of direct materials price variance is: 3. McCabe Manufacturing Co.'s static budget at 8,000 units of production includes $40,000 for direct labor and $4,000 for electric power. Total fixed costs are $23,000. At 9,000 units of production, a flexible budget would show: 4.O'Neill Co. has $296,000 in accounts receivable on January 1. Budgeted sales for January are $860,000. O'Neill expects to sell 20% of its merchandise for cash. Of the remaining 80% of sales on account, 75% are expected to be collected in the month of sale and the remainder the following month. The January cash collections from sales are: 5. If fixed costs are $561,000 and the unit contribution margin is $8.00, what is the break-even point in units if variable costs are decreased by $.50 a unit? 6. If fixed costs are $300,000 and the unit contribution margin is $5, what amount of units must be sold in order to realize an operating income of $50,000?

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Question 4

1. Cost-Cutting Proposals. Geary Machine Shop is considering a four-year project to improve its production efficiency. Buying a new machine press for $560,000 is estimated to result in $210,000 in annual pretax cost savings. The press falls in the MACRS five-year class, and it will have a salvage value at the end of the project of $80,000. The press also requires an initial investment in spare parts inventory of $20,000, along with an additional $3,000 in inventory for each succeeding year of the project. If the shop?s tax rate is 35 percent and its discount rate is 9 percent, should the company buy and install the machine press? 2. Calculating Returns. Suppose a stock had an initial price of $91 per share, paid a dividend of $2.40 per share during the year, and had an ending share price of $102. Compute the percentage total return. 3. Calculating Yields. In Problem 2, what was the dividend yield? The capital gains yield? 4. Calculating Returns and Standard Deviations. Based on the following information, calculate the expected return and standard deviation for the two stocks: Rate of Return if State Occurs State of Probability of Stock A Stock B Economy State of Economy Recession .15 .05 -.17 Normal .65 .08 .12 Boom .20 .13 .29 5. Calculating Cost of Equity. The Down and Out Co. just issued a dividend of $2.40 per share on its common stock. The company is expected to maintain a constant 5.5 percent growth rate in its dividends indefinitely. If the stock sells for $52 a share, what is the company?s cost of equity? 6. Calculating WACC. Mullineaux Corporation has a target capital structure of 60 percent common stock, 5 percent preferred stock, and 35 percent debt. Its cost of equity is 14 percent, the cost of preferred stock is 6 percent, and the cost of debt is 8 percent. The relevant tax rate is 35 percent. a. What is Mullineaux?s WACC?,The attachment shows how question 4 really looks.

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Question 5

Problem 16-7(Computation of Basic and Diluted EPS) Charles Austin of the controller?s office of Thompson Corporation was given the assignment of determining the basic and diluted earnings per share values for the year ending December 31, 2013. Austin has compiled the information listed below. 1. The company is authorized to issue 8,107,200 shares of $10 par value common stock. As of December 31, 2012, 2,026,800 shares had been issued and were outstanding. 2. The per share market prices of the common stock on selected dates were as follows. Price per Share July 1, 2012 $20 January 1, 2013 21 April 1, 2013 25 July 1, 2013 11 August 1, 2013 10.5 November 1, 2013 9 December 31, 2013 10 3. A total of 769,200 shares of an authorized 1,273,200 shares of convertible preferred stock had been issued on July 1, 2012. The stock was issued at its par value of $25, and it has a cumulative dividend of $3 per share. The stock is convertible into common stock at the rate of one share of convertible preferred for one share of common. The rate of conversion is to be automatically adjusted for stock splits and stock dividends. Dividends are paid quarterly on September 30, December 31, March 31, and June 30. 4. Thompson Corporation is subject to a 40% income tax rate. 5. The after-tax net income for the year ended December 31, 2013, was $12,380,000. The following specific activities took place during 2013. 1. January 1?A 5% common stock dividend was issued. The dividend had been declared on December 1, 2012, to all stockholders of record on December 29, 2012. 2. April 1?A total of 465,600 shares of the $3 convertible preferred stock was converted into common stock. The company issued new common stock and retired the preferred stock. This was the only conversion of the preferred stock during 2013. 3. July 1?A 2-for-1 split of the common stock became effective on this date. The board of directors had authorized the split on June 1. 4. August 1?A total of 345,600 shares of common stock were issued to acquire a factory building. 5. November 1?A total of 27,900 shares of common stock were purchased on the open market at $9 per share. These shares were to be held as treasury stock and were still in the treasury as of December 31, 2013. 6. Common stock cash dividends?Cash dividends to common stockholders were declared and paid as follows. April 15?$0.30 per share October 15?$0.20 per share 7. Preferred stock cash dividends?Cash dividends to preferred stockholders were declared and paid as scheduled. (a) Determine the number of shares used to compute basic earnings per share for the year ended December 31, 2013. (Round answer to 0 decimal places, e.g. 1,500.) Number of shares to compute basic earnings per share ___________ (b) Determine the number of shares used to compute diluted earnings per share for the year ended December 31, 2013. (Round answer to 0 decimal places, e.g. 1,500.) Number of shares to compute diluted earnings per share ____________ (c) Compute the adjusted net income to be used as the numerator in the basic earnings per share calculation for the year ended December 31, 2013. Adjusted net income $ ______________