<?xml version="1.0"?>
<urlset xmlns="http://www.sitemaps.org/schemas/sitemap/0.9" xmlns:xhtml="http://www.w3.org/1999/xhtml">
  <url>
    <loc>https://wgu-acct2020-d196.examzify.com/question/which-statement-correctly-describes-applied-98acbfb4644e4af3</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>weekly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://wgu-acct2020-d196.examzify.com/question/what-differentiates-current-liabilities-from-24a471d4ff959c50</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>weekly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://wgu-acct2020-d196.examzify.com/question/what-effect-do-expenses-have-10ac87bf395c90fc</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>weekly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://wgu-acct2020-d196.examzify.com/question/which-principle-suggests-that-the-206d58772bcc8997</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>weekly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://wgu-acct2020-d196.examzify.com/question/what-is-the-primary-purpose-e287d209cf2d1110</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>weekly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://wgu-acct2020-d196.examzify.com/question/what-is-the-first-step-1882c892df59bb9d</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>weekly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://wgu-acct2020-d196.examzify.com/question/what-does-the-net-income-930ac0189a400960</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>weekly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://wgu-acct2020-d196.examzify.com/question/why-might-compounding-interest-be-1157452f586966d7</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>weekly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://wgu-acct2020-d196.examzify.com/question/what-is-the-proper-accounting-ff9e214022007c68</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>weekly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://wgu-acct2020-d196.examzify.com/question/what-is-the-formula-to-baa8fdcb71237e54</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>weekly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://wgu-acct2020-d196.examzify.com/question/which-budget-typically-comes-first-1b5fef8f990b650f</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>weekly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://wgu-acct2020-d196.examzify.com/question/in-the-context-of-manufacturing-81f64764a90d4014</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>weekly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://wgu-acct2020-d196.examzify.com/question/which-type-of-business-organization-73e91d655357fa01</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>weekly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://wgu-acct2020-d196.examzify.com/question/what-is-the-purpose-of-1bf8912d8110d0a5</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>weekly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://wgu-acct2020-d196.examzify.com/question/what-aspects-does-managerial-accounting-11b95cc9ec29f575</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>weekly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://wgu-acct2020-d196.examzify.com/question/what-purpose-does-contribution-margin-14b5458cb557b143</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>weekly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://wgu-acct2020-d196.examzify.com/question/what-does-forecasting-inflowoutflow-refer-50a18c45115bc6cc</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>weekly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://wgu-acct2020-d196.examzify.com/question/what-is-the-definition-of-c692212b22aebf0e</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>weekly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://wgu-acct2020-d196.examzify.com/question/what-contributes-to-the-calculation-823247c1f5552e16</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>weekly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://wgu-acct2020-d196.examzify.com/question/which-cost-is-an-example-91bb6422e46fc20c</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>weekly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://wgu-acct2020-d196.examzify.com/question/why-is-the-concept-of-c8088c680df422ee</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>weekly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://wgu-acct2020-d196.examzify.com/question/what-happens-to-contribution-margin-2c67f5da87f648fa</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>weekly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://wgu-acct2020-d196.examzify.com/question/what-happens-to-assets-when-af89be9a5cc3cd90</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>weekly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://wgu-acct2020-d196.examzify.com/question/how-do-you-determine-the-5ebd99cbda0a1b56</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>weekly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://wgu-acct2020-d196.examzify.com/question/what-is-a-classified-balance-1af3af37925c74cf</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>weekly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://wgu-acct2020-d196.examzify.com/question/what-does-the-term-revenue-43d6e6e41421d412</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>weekly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://wgu-acct2020-d196.examzify.com/question/which-type-of-lender-typically-4a45191719f05269</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>weekly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://wgu-acct2020-d196.examzify.com/question/which-action-is-likely-to-91e7bee423fd312b</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>weekly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://wgu-acct2020-d196.examzify.com/question/what-is-the-primary-purpose-e8cf7847d66a6069</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>weekly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://wgu-acct2020-d196.examzify.com/question/which-of-the-following-is-132777cbf9699c78</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>weekly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://wgu-acct2020-d196.examzify.com/question/what-is-meant-by-planning-364a5fc5da3d20da</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>weekly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://wgu-acct2020-d196.examzify.com/question/which-budget-focuses-on-the-b6b01fa2adc302b8</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>weekly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://wgu-acct2020-d196.examzify.com/question/what-is-the-term-that-31ec9d41c2b9ce5a</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>weekly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://wgu-acct2020-d196.examzify.com/question/which-method-is-most-commonly-b5b4ceb61ad24044</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>weekly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://wgu-acct2020-d196.examzify.com/question/when-an-activity-is-removed-44d6bc90395a1883</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>weekly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://wgu-acct2020-d196.examzify.com/question/what-is-the-first-step-e5909cb3a5cf1fec</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>weekly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://wgu-acct2020-d196.examzify.com/question/what-is-the-main-responsibility-1e564a5b82586aa1</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>weekly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://wgu-acct2020-d196.examzify.com/question/which-of-the-following-best-d3f10b3441e9a347</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>weekly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://wgu-acct2020-d196.examzify.com/question/what-is-the-primary-role-a170b3967d4ccaa8</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>weekly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://wgu-acct2020-d196.examzify.com/question/which-of-the-following-is-f482874b4ce689f4</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>weekly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://wgu-acct2020-d196.examzify.com/question/in-finance-what-does-illiquid-8a77a8fed5505870</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>weekly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://wgu-acct2020-d196.examzify.com/question/what-does-the-direct-materials-7c0898db376cbb53</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>weekly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://wgu-acct2020-d196.examzify.com/question/how-does-the-accounting-cycle-5679e7e4c08d90f9</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>weekly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://wgu-acct2020-d196.examzify.com/question/what-is-the-primary-role-e8cb2c4d318e0962</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>weekly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://wgu-acct2020-d196.examzify.com/question/which-of-the-following-best-dfbd1b5a43e64724</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>weekly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://wgu-acct2020-d196.examzify.com/question/what-is-the-primary-aim-be0c9895a12a4fbb</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>weekly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://wgu-acct2020-d196.examzify.com/question/which-type-of-expense-is-5d2185be0cba9555</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>weekly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://wgu-acct2020-d196.examzify.com/question/which-of-the-following-best-1d436167f79cc847</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>weekly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://wgu-acct2020-d196.examzify.com/question/what-is-the-main-task-c3dfc2e3b603dfb8</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>weekly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://wgu-acct2020-d196.examzify.com/question/in-capital-budgeting-what-is-0cfa2162521b8b3c</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>weekly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://wgu-acct2020-d196.examzify.com/question/what-role-does-a-cost-3e06a3650930744a</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>weekly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://wgu-acct2020-d196.examzify.com/question/what-is-the-equation-for-efab968c16d69f49</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>weekly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://wgu-acct2020-d196.examzify.com/question/what-is-the-goal-of-302c911aa557e07b</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>weekly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://wgu-acct2020-d196.examzify.com/question/what-does-relevant-range-refer-7db8ae50a1e4c234</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>weekly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://wgu-acct2020-d196.examzify.com/question/what-term-describes-the-cost-0bc154319927347c</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>weekly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://wgu-acct2020-d196.examzify.com/question/which-label-is-given-to-e16e656afc4e1e8d</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>weekly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://wgu-acct2020-d196.examzify.com/question/how-is-overhead-allocated-in-1d8625e47b9f4874</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>weekly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://wgu-acct2020-d196.examzify.com/question/which-of-these-costs-would-10397cafc94bbb7b</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>weekly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://wgu-acct2020-d196.examzify.com/question/which-formula-is-used-to-1b3ed0ec3e5fe81a</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>weekly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://wgu-acct2020-d196.examzify.com/question/what-do-comparative-financial-statements-930277ce340dee69</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>weekly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://wgu-acct2020-d196.examzify.com/question/why-is-the-sales-budget-b65842b17a7d6d45</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>weekly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://wgu-acct2020-d196.examzify.com/question/what-does-the-statement-of-2fc4b9c3824ea492</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>weekly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://wgu-acct2020-d196.examzify.com/question/which-type-of-cost-remains-a50cee3a236d908f</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>weekly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://wgu-acct2020-d196.examzify.com/question/how-can-vertical-analysis-provide-d4e1ff66ac3b134a</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>weekly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://wgu-acct2020-d196.examzify.com/question/overapplied-manufacturing-overhead-occurs-when-d6c9f699d6b7c266</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>weekly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://wgu-acct2020-d196.examzify.com/question/which-of-the-following-represents-9f377eedda0a0e6f</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>weekly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://wgu-acct2020-d196.examzify.com/question/which-of-the-following-is-72896ef1e17c55f7</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>weekly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://wgu-acct2020-d196.examzify.com/question/in-terms-of-company-structure-bd2c1a41f4b270c8</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>weekly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://wgu-acct2020-d196.examzify.com/question/which-area-is-primarily-concerned-e1eb996ac1c5ce31</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>weekly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://wgu-acct2020-d196.examzify.com/question/which-financial-document-typically-reflects-b506bf1b7f27a955</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>weekly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://wgu-acct2020-d196.examzify.com/question/what-should-be-considered-when-406a069cc703f6d5</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>weekly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://wgu-acct2020-d196.examzify.com/question/which-type-of-company-cannot-446735e0f76c8bdd</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>weekly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://wgu-acct2020-d196.examzify.com/question/in-a-cost-center-what-decce2cf2a49b85e</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>weekly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://wgu-acct2020-d196.examzify.com/question/which-of-the-following-represents-86e514f17a8faf71</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>weekly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://wgu-acct2020-d196.examzify.com/question/what-is-the-sequence-of-53436194e61f5aad</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>weekly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://wgu-acct2020-d196.examzify.com/question/the-analysis-and-reporting-in-b625c74938812807</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>weekly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://wgu-acct2020-d196.examzify.com/question/which-of-the-following-is-25d28e539dfd0c25</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>weekly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://wgu-acct2020-d196.examzify.com/question/what-are-current-assets-typically-cb82e3c40c2ec017</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>weekly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://wgu-acct2020-d196.examzify.com/question/to-perform-vertical-analysis-of-f1722edcfc75664f</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>weekly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://wgu-acct2020-d196.examzify.com/question/which-of-the-following-activities-7a6028e1c3366d1d</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>weekly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://wgu-acct2020-d196.examzify.com/question/what-are-direct-costs-typically-fc17abb9f5bc7028</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>weekly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://wgu-acct2020-d196.examzify.com/question/which-financial-document-is-essential-16e22d8a31c0f528</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>weekly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://wgu-acct2020-d196.examzify.com/question/which-of-the-following-correctly-0b9a89a95644f9ea</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>weekly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://wgu-acct2020-d196.examzify.com/question/who-is-considered-a-lender-d4300c548be87d7c</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>weekly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://wgu-acct2020-d196.examzify.com/question/how-is-production-cost-per-6e26de56caf266b3</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>weekly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://wgu-acct2020-d196.examzify.com/question/which-financial-statement-indicates-profitability-bc1e260f287c750e</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>weekly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://wgu-acct2020-d196.examzify.com/question/what-is-the-label-given-d288ccc6bef3c094</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>weekly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://wgu-acct2020-d196.examzify.com/question/which-cost-category-is-not-3604fa88eb6a6877</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>weekly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://wgu-acct2020-d196.examzify.com/question/which-element-does-not-belong-c7237ca20f40fd13</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>weekly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://wgu-acct2020-d196.examzify.com/question/what-type-of-activities-does-bed0b7b6bf574762</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>weekly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://wgu-acct2020-d196.examzify.com/question/which-organization-is-responsible-for-c9bdd2956058e5ae</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>weekly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://wgu-acct2020-d196.examzify.com/question/what-does-the-production-budget-beee01612b0718da</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>weekly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://wgu-acct2020-d196.examzify.com/question/what-is-a-characteristic-of-35f04d257c989eb2</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>weekly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://wgu-acct2020-d196.examzify.com/question/what-does-a-balance-sheet-cbea48c31607c2d2</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>weekly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://wgu-acct2020-d196.examzify.com/question/what-is-the-formula-for-b626e9296f151802</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>weekly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://wgu-acct2020-d196.examzify.com/question/accounts-payable-and-notes-payable-824485e442465f5c</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>weekly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://wgu-acct2020-d196.examzify.com/question/what-are-the-three-primary-8f11d083ebbcbd70</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>weekly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://wgu-acct2020-d196.examzify.com/question/what-is-the-purpose-of-740e956c44cf1805</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>weekly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://wgu-acct2020-d196.examzify.com/question/what-is-the-formula-for-cbb32d2498d9ba61</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>weekly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://wgu-acct2020-d196.examzify.com/question/which-of-the-following-costs-c63c9ab5a73eb835</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>weekly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://wgu-acct2020-d196.examzify.com/question/what-type-of-cost-changes-22cd87009c9ab859</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>weekly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://wgu-acct2020-d196.examzify.com/question/what-does-budgeting-involve-when-c222817de021d70b</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>weekly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://wgu-acct2020-d196.examzify.com/question/in-which-production-process-is-03cfbb72439adfaa</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>weekly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://wgu-acct2020-d196.examzify.com/question/what-is-the-primary-interest-4a635814441aac08</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>weekly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://wgu-acct2020-d196.examzify.com/question/what-is-the-primary-role-0892b23e94a6ee3d</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>weekly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://wgu-acct2020-d196.examzify.com/question/how-does-a-classified-balance-f2e9c144dcfaacbd</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>weekly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://wgu-acct2020-d196.examzify.com/question/what-do-common-size-financial-2000248c97c2b566</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>weekly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://wgu-acct2020-d196.examzify.com/question/how-is-gross-profit-calculated-bc1550e2a1a8f78b</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>weekly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://wgu-acct2020-d196.examzify.com/question/which-accounting-principle-focuses-on-06a8e08ebb1374d7</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>weekly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://wgu-acct2020-d196.examzify.com/question/which-financial-statement-summarizes-the-155de33177e7afa7</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>weekly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://wgu-acct2020-d196.examzify.com/question/what-type-of-budget-outlines-d185db9274c6e131</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>weekly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://wgu-acct2020-d196.examzify.com/question/what-primarily-indicates-a-companys-6ea4137cb01ba047</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>weekly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://wgu-acct2020-d196.examzify.com/question/according-to-the-accounting-equation-94570c6052d9bc83</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>weekly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://wgu-acct2020-d196.examzify.com/question/which-financial-statement-requires-its-af9ac3537888b107</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>weekly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://wgu-acct2020-d196.examzify.com/question/what-is-the-formula-used-38c83dd9f55bd9a6</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>weekly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://wgu-acct2020-d196.examzify.com/question/what-factor-typically-contributes-to-b8cd51e4bd05441b</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>weekly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://wgu-acct2020-d196.examzify.com/question/which-factors-are-considered-uncontrollable-342352173e21f29f</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>weekly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://wgu-acct2020-d196.examzify.com/question/what-is-the-relationship-between-650235535276ad4f</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>weekly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://wgu-acct2020-d196.examzify.com/question/in-an-abc-system-how-be65848739a3a10a</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>weekly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://wgu-acct2020-d196.examzify.com/question/what-does-the-american-institute-1b50df3a0c929ed1</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>weekly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://wgu-acct2020-d196.examzify.com/question/in-a-merchandising-company-how-044c807fd6ff994b</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>weekly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://wgu-acct2020-d196.examzify.com/question/what-are-considered-expenses-35def5883965d01e</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>weekly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://wgu-acct2020-d196.examzify.com/question/what-type-of-cost-varies-3e4e3e4d3194cdd4</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>weekly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://wgu-acct2020-d196.examzify.com/question/how-are-wages-of-office-1e3e6ff3654ddb30</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>weekly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://wgu-acct2020-d196.examzify.com/question/what-happens-if-revenue-exceeds-ad618f494efbe105</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>weekly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://wgu-acct2020-d196.examzify.com/question/which-of-the-following-best-66f165506097723e</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>weekly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://wgu-acct2020-d196.examzify.com/question/which-forms-will-a-business-71bb20e9a32e0d9d</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>weekly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://wgu-acct2020-d196.examzify.com/question/what-determines-whether-a-cost-f7dbcf35489171c2</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>weekly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://wgu-acct2020-d196.examzify.com/question/what-analysis-method-should-maria-2a3606bd1613e402</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>weekly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://wgu-acct2020-d196.examzify.com/question/what-does-depreciation-refer-to-c36f8c31bc692584</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>weekly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://wgu-acct2020-d196.examzify.com/question/what-is-the-first-step-508733f235a9f821</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>weekly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://wgu-acct2020-d196.examzify.com/question/what-is-an-example-of-57d19c735b2afaa8</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>weekly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://wgu-acct2020-d196.examzify.com/question/which-of-the-following-represents-54ebf925744a5f45</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>weekly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://wgu-acct2020-d196.examzify.com/question/what-is-generally-the-relationship-76bb84bff2897883</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>weekly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://wgu-acct2020-d196.examzify.com/question/what-is-the-impact-of-48bed6ace6e90dac</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>weekly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://wgu-acct2020-d196.examzify.com/question/what-type-of-account-does-d3e2087e408f1b0e</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>weekly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://wgu-acct2020-d196.examzify.com/question/which-type-of-accounting-is-77f5ad8424b03492</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>weekly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://wgu-acct2020-d196.examzify.com/question/which-costs-can-be-influenced-948c482345641b12</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>weekly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://wgu-acct2020-d196.examzify.com/question/a-retail-company-purchased-inventory-d50c4ecd4c96a976</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>weekly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://wgu-acct2020-d196.examzify.com/question/what-does-cik-stand-for-e6e2884b1a89d835</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>weekly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://wgu-acct2020-d196.examzify.com/question/what-is-typically-included-in-bd3f51c0784f24e2</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>weekly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://wgu-acct2020-d196.examzify.com/question/what-is-an-essential-activity-2be1de6165739eb6</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>weekly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://wgu-acct2020-d196.examzify.com/question/which-overhead-allocation-method-is-690ffd8097966a1b</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>weekly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://wgu-acct2020-d196.examzify.com/question/what-best-describes-the-importance-01ae88d34a786f12</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>weekly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://wgu-acct2020-d196.examzify.com/question/which-of-the-following-would-638b76e9a2853bd9</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>weekly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://wgu-acct2020-d196.examzify.com/question/how-is-the-production-cost-dacba0cef064ccfa</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>weekly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://wgu-acct2020-d196.examzify.com/question/what-does-manufacturing-overhead-typically-67660f79242c6856</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>weekly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://wgu-acct2020-d196.examzify.com/question/which-document-primarily-summarizes-a-64438ea0f9a43523</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>weekly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://wgu-acct2020-d196.examzify.com/question/which-type-of-budget-includes-fbcf9628db20564b</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>weekly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://wgu-acct2020-d196.examzify.com/question/which-of-these-is-a-0a42f2cd63272bd1</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>weekly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://wgu-acct2020-d196.examzify.com/question/in-a-job-order-costing-e82be61446c06af8</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>weekly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://wgu-acct2020-d196.examzify.com/question/what-type-of-ratio-should-69754ee2c4a4a363</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>weekly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://wgu-acct2020-d196.examzify.com/question/in-capital-investment-projects-how-3b1dec65ec4ebc42</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>weekly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://wgu-acct2020-d196.examzify.com/question/what-are-the-expenses-associated-5018ef7422f36f36</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>weekly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://wgu-acct2020-d196.examzify.com/question/which-of-the-following-best-aad2b5b760ed5bde</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>weekly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://wgu-acct2020-d196.examzify.com/question/which-formula-represents-the-expanded-f5826511ae32ba0d</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>weekly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://wgu-acct2020-d196.examzify.com/question/what-is-the-equation-for-3813b43f5a86a76b</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>weekly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://wgu-acct2020-d196.examzify.com/question/what-is-categorized-as-a-d03a5d51d83528a7</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>weekly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://wgu-acct2020-d196.examzify.com/question/why-is-using-downward-cost-daf0f84775900e3b</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>weekly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://wgu-acct2020-d196.examzify.com/question/what-does-an-income-statement-eda49e9c72442288</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>weekly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://wgu-acct2020-d196.examzify.com/question/what-does-fasb-stand-for-97b16ef99ab26f14</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>weekly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://wgu-acct2020-d196.examzify.com/question/what-is-the-primary-purpose-287239939ba09fe1</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>weekly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://wgu-acct2020-d196.examzify.com/question/which-term-describes-the-costs-3f88e922396c776f</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>weekly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://wgu-acct2020-d196.examzify.com/question/what-does-the-contribution-margin-8ef8938784f8cc6b</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>weekly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://wgu-acct2020-d196.examzify.com/question/which-financial-statement-component-provides-a52c11d2d54e7f99</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>weekly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://wgu-acct2020-d196.examzify.com/question/what-is-the-effect-of-e26c2d877758668f</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>weekly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://wgu-acct2020-d196.examzify.com/question/what-does-the-international-accounting-f6f84d6f9b0a5195</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>weekly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://wgu-acct2020-d196.examzify.com/question/what-is-the-break-even-a282b6fbaa9e1652</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>weekly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://wgu-acct2020-d196.examzify.com/question/what-is-financial-statement-analysis-50101d2b3e703827</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>weekly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://wgu-acct2020-d196.examzify.com/question/what-financial-strategy-is-being-e812b6899f3d94a7</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>weekly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://wgu-acct2020-d196.examzify.com/question/how-is-the-hurdle-rate-b219f1f59272b665</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>weekly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://wgu-acct2020-d196.examzify.com/question/what-term-describes-costs-that-34ca720b7bf3696d</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>weekly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://wgu-acct2020-d196.examzify.com/question/which-type-of-accounts-are-6951840bec3f07d9</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>weekly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://wgu-acct2020-d196.examzify.com/question/in-managerial-accounting-what-is-85bfe9ad71fb8b4a</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>weekly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://wgu-acct2020-d196.examzify.com/question/all-of-the-following-are-848595d069ee1234</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>weekly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://wgu-acct2020-d196.examzify.com/question/what-financial-cost-may-arise-c2f44f9cf5f2f02c</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>weekly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://wgu-acct2020-d196.examzify.com/question/how-is-gross-profit-computed-de4354291d57f16a</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>weekly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://wgu-acct2020-d196.examzify.com/question/what-is-involved-in-the-003f7cbb01c5ded4</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>weekly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://wgu-acct2020-d196.examzify.com/question/which-of-the-following-represents-5c0a31c2dafe9f63</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>weekly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://wgu-acct2020-d196.examzify.com/question/what-is-meant-by-opportunity-31f90c06156d291b</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>weekly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://wgu-acct2020-d196.examzify.com/question/which-type-of-account-typically-63b060458be97a9b</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>weekly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://wgu-acct2020-d196.examzify.com/question/what-role-do-utilities-play-6d3580ce57680337</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>weekly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://wgu-acct2020-d196.examzify.com/question/for-which-production-process-is-228b04eebd569fd2</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>weekly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://wgu-acct2020-d196.examzify.com/question/given-a-price-per-unit-e6fa6347f5ef8c8b</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>weekly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://wgu-acct2020-d196.examzify.com/question/in-cost-accounting-which-of-d59f98c74916f2f0</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>weekly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://wgu-acct2020-d196.examzify.com/question/which-of-the-following-are-73abb319769bb90d</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>weekly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://wgu-acct2020-d196.examzify.com/question/which-of-the-following-is-b1dbcbd763b0ba27</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>weekly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://wgu-acct2020-d196.examzify.com/question/what-is-one-outcome-of-fea1740ce2a9b3ff</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>weekly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://wgu-acct2020-d196.examzify.com/question/which-activities-are-reviewed-in-926599ca3e3a38d5</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>weekly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://wgu-acct2020-d196.examzify.com/question/which-of-the-following-best-5946370a67e019d7</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>weekly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://wgu-acct2020-d196.examzify.com/question/which-measure-is-the-best-306400c887cb7752</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>weekly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://wgu-acct2020-d196.examzify.com/question/what-does-eps-stand-for-74749870e27abbe4</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>weekly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://wgu-acct2020-d196.examzify.com/question/which-of-the-following-represents-2d6675e9c4f9cb4e</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>weekly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://wgu-acct2020-d196.examzify.com/question/which-of-the-following-statements-487d92083b0e6d46</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>weekly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://wgu-acct2020-d196.examzify.com/question/which-organization-establishes-financial-accounting-bd2d6a0596512bc8</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>weekly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://wgu-acct2020-d196.examzify.com/question/which-statement-accurately-describes-the-9537479bb64416aa</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>weekly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://wgu-acct2020-d196.examzify.com/question/what-are-costs-termed-when-5068703ede2028dd</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>weekly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://wgu-acct2020-d196.examzify.com/question/how-are-the-wages-of-731108df596e7efd</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>weekly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://wgu-acct2020-d196.examzify.com/question/how-is-the-segment-margin-b4fc9f21a40fc903</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>weekly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://wgu-acct2020-d196.examzify.com/question/what-is-the-primary-purpose-79fcd261c3ee13d7</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>weekly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://wgu-acct2020-d196.examzify.com/question/what-typically-constitutes-an-obligation-0889e4bbe8489945</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>weekly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://wgu-acct2020-d196.examzify.com/question/which-equation-represents-the-profit-7a67c33ff1e5473d</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>weekly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://wgu-acct2020-d196.examzify.com/question/what-type-of-account-are-72bd8d1dc83504ad</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>weekly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://wgu-acct2020-d196.examzify.com/question/what-do-the-terms-gross-6f8a600199089eda</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>weekly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://wgu-acct2020-d196.examzify.com/question/which-of-the-following-best-5671efc21c3bdef6</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>weekly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://wgu-acct2020-d196.examzify.com/question/what-type-of-cost-fluctuates-14c2e79f0845168d</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>weekly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://wgu-acct2020-d196.examzify.com/question/how-is-eps-calculated-c142d34a3c03b6af</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>weekly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://wgu-acct2020-d196.examzify.com/question/what-does-operating-capital-refer-1b5df18363e72b30</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>weekly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://wgu-acct2020-d196.examzify.com/question/which-financial-statement-reflects-the-76d0207cb7426775</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>weekly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://wgu-acct2020-d196.examzify.com/question/how-do-you-calculate-operating-3766751281fe9cd9</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>weekly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://wgu-acct2020-d196.examzify.com/question/what-type-of-cost-cannot-42d55751f52fecaf</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>weekly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://wgu-acct2020-d196.examzify.com/question/what-type-of-cost-is-d31a7ed196213d77</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>weekly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://wgu-acct2020-d196.examzify.com/question/which-entity-has-authority-over-7271f8ffac55c1b8</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>weekly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://wgu-acct2020-d196.examzify.com/question/which-type-of-company-cannot-c287a47413ff8d93</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>weekly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://wgu-acct2020-d196.examzify.com/question/what-is-the-primary-focus-489a9f489c59545a</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>weekly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://wgu-acct2020-d196.examzify.com/question/which-of-the-following-is-c389d41d05a8649f</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>weekly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://wgu-acct2020-d196.examzify.com/question/in-vertical-analysis-which-financial-7733eeb52b22b01f</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>weekly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://wgu-acct2020-d196.examzify.com/question/which-type-of-analysis-focuses-a89946e6d567f5b6</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>weekly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://wgu-acct2020-d196.examzify.com/question/how-does-one-assess-a-bba9db988129eb99</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>weekly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://wgu-acct2020-d196.examzify.com/question/what-is-a-potential-benefit-099c21894dddec2e</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>weekly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://wgu-acct2020-d196.examzify.com/question/what-is-the-correct-sequence-253c91e09fe52589</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>weekly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://wgu-acct2020-d196.examzify.com/question/which-cost-is-recognized-as-23ba0b3b591cd41e</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>weekly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://wgu-acct2020-d196.examzify.com/question/what-does-gasb-stand-for-ed860b60e532e9c1</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>weekly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://wgu-acct2020-d196.examzify.com/question/what-would-be-a-simple-990b3c7d84b1c560</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>weekly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://wgu-acct2020-d196.examzify.com/question/when-would-fixed-costs-increase-aaaf6cbb35488529</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>weekly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://wgu-acct2020-d196.examzify.com/question/what-costs-are-included-in-826eb0ac8435a05b</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>weekly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://wgu-acct2020-d196.examzify.com/question/which-of-the-following-is-39a42829a6779f4e</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>weekly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://wgu-acct2020-d196.examzify.com/question/what-is-included-in-production-411bf54ae8dd60d8</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>weekly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://wgu-acct2020-d196.examzify.com/question/how-are-cash-receipts-categorized-029419f75a4ab963</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>weekly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://wgu-acct2020-d196.examzify.com/question/what-is-the-primary-function-e54890af923106b2</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>weekly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://wgu-acct2020-d196.examzify.com/question/what-is-the-general-method-1c10ffbca7216e85</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>weekly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://wgu-acct2020-d196.examzify.com/question/how-is-gross-profit-calculated-a62ae6048eb81357</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>weekly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://wgu-acct2020-d196.examzify.com/question/accounts-payable-refers-to-what-f56dd26800ca6de5</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>weekly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://wgu-acct2020-d196.examzify.com/question/how-can-you-determine-net-8f90f9bc5a0d0048</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>weekly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://wgu-acct2020-d196.examzify.com/question/which-of-the-following-is-fb3472a28711498c</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>weekly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://wgu-acct2020-d196.examzify.com/question/how-is-contribution-margin-per-0d43ecbd6ab72ff9</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>weekly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://wgu-acct2020-d196.examzify.com/question/what-is-a-cost-driver-8fd14ef7c05b1d83</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>weekly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://wgu-acct2020-d196.examzify.com/question/what-is-the-main-focus-7dd9f1733656a9d4</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>weekly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://wgu-acct2020-d196.examzify.com/question/how-is-fixed-cost-per-14fcd909ebde16e0</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>weekly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://wgu-acct2020-d196.examzify.com/question/what-is-a-significant-effect-6f45d805bcb2af1f</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>weekly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://wgu-acct2020-d196.examzify.com/question/what-information-does-a-balance-d74e2f7243bd774f</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>weekly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://wgu-acct2020-d196.examzify.com/question/which-statement-is-true-regarding-c1e8991dcdf4664e</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>weekly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://wgu-acct2020-d196.examzify.com/question/what-does-accumulated-profit-and-e73d7b397a0a3117</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>weekly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://wgu-acct2020-d196.examzify.com/question/if-actual-overhead-incurred-is-5521ab2fb2483188</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>weekly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://wgu-acct2020-d196.examzify.com/question/which-process-is-emphasized-in-cf13da10a71e371e</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>weekly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://wgu-acct2020-d196.examzify.com/question/how-do-bond-payments-to-c1f8a6a1b386762b</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>weekly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://wgu-acct2020-d196.examzify.com/question/what-reflects-gains-in-a-7a406675dd0b65e4</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>weekly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://wgu-acct2020-d196.examzify.com/question/why-would-employees-be-interested-4d4f58660c31da69</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>weekly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://wgu-acct2020-d196.examzify.com/question/in-vertical-analysis-of-a-9d02eb37ecf8f9ac</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>weekly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://wgu-acct2020-d196.examzify.com/question/why-might-a-company-be-cc4e3b3c8342f5aa</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>weekly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://wgu-acct2020-d196.examzify.com/question/how-is-a-common-size-8be1e8196a6c764a</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>weekly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://wgu-acct2020-d196.examzify.com/question/what-are-considered-assets-fab41af2a3ef9154</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>weekly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://wgu-acct2020-d196.examzify.com/question/what-is-a-characteristic-of-83bcfc01a8cac6b4</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>weekly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://wgu-acct2020-d196.examzify.com/question/in-financial-accounting-who-are-77c497e810d6aba5</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>weekly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://wgu-acct2020-d196.examzify.com/question/what-is-typically-included-in-b9e96731593f6db5</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>weekly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://wgu-acct2020-d196.examzify.com/question/what-is-the-main-role-f3416b8dafcd709e</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>weekly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://wgu-acct2020-d196.examzify.com/question/what-is-the-correct-sequence-456c3c2dc75e4bb4</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>weekly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://wgu-acct2020-d196.examzify.com/question/which-term-encompasses-the-metrics-4681cbf863700e62</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>weekly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://wgu-acct2020-d196.examzify.com/question/what-do-gaap-stand-for-62069a00f2411009</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>weekly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://wgu-acct2020-d196.examzify.com/question/what-is-the-correct-sequence-f33f2c82424c896d</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>weekly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://wgu-acct2020-d196.examzify.com/question/which-of-the-following-is-6b53d0520125bbb5</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>weekly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://wgu-acct2020-d196.examzify.com/question/which-of-the-following-best-cb04806b71d9f3b3</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>weekly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://wgu-acct2020-d196.examzify.com/question/which-company-is-primarily-associated-3bb2ecfb6a76aebb</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>weekly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://wgu-acct2020-d196.examzify.com/question/what-does-vertical-analysis-help-ee18cb21e8a56d9d</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>weekly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://wgu-acct2020-d196.examzify.com/question/what-is-the-purpose-of-f433cb67f18cef6e</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>weekly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://wgu-acct2020-d196.examzify.com/question/what-organization-monitors-the-securities-fc4261a354d339ed</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>weekly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://wgu-acct2020-d196.examzify.com/question/what-is-one-of-the-57e4107e35d80a8a</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>weekly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://wgu-acct2020-d196.examzify.com/question/what-constitutes-a-cash-outflow-7dd874e98c0ac462</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>weekly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://wgu-acct2020-d196.examzify.com/question/what-does-cash-inflow-represent-6611bc070b8a006a</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>weekly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://wgu-acct2020-d196.examzify.com/question/which-example-represents-long-term-cb4620ca1df9d875</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>weekly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://wgu-acct2020-d196.examzify.com/question/if-a-company-is-operating-bf2ac50e88c85d9e</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>weekly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://wgu-acct2020-d196.examzify.com/question/what-is-the-equation-for-b6146aeae3a9c10e</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>weekly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://wgu-acct2020-d196.examzify.com/question/which-term-refers-to-changing-034fd2f54fb7321a</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>weekly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://wgu-acct2020-d196.examzify.com/question/what-defines-a-period-cost-b1a9d37ce8f9f427</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>weekly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://wgu-acct2020-d196.examzify.com/question/what-would-happen-if-the-596ff036ffb8512c</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>weekly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://wgu-acct2020-d196.examzify.com/question/which-item-is-classified-as-f72fbb3ffbc1dd8c</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>weekly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://wgu-acct2020-d196.examzify.com/question/how-do-revenues-affect-net-2d7819de3c4539d9</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>weekly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://wgu-acct2020-d196.examzify.com/question/when-a-company-borrows-80000-8dc855f2a848e031</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>weekly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://wgu-acct2020-d196.examzify.com/question/in-what-financial-scenario-is-27076d629ae1aa3c</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>weekly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://wgu-acct2020-d196.examzify.com/question/which-type-of-costs-does-7e05217e59821e37</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>weekly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://wgu-acct2020-d196.examzify.com/question/how-do-expenses-impact-the-007829c0b2e16572</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>weekly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://wgu-acct2020-d196.examzify.com/question/what-is-the-relationship-between-2c525444abf373d1</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>weekly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://wgu-acct2020-d196.examzify.com/question/what-does-the-cvp-equation-aca858b899852b93</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>weekly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://wgu-acct2020-d196.examzify.com/question/what-is-the-primary-focus-d8c3950c5abb747e</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>weekly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://wgu-acct2020-d196.examzify.com/question/what-is-the-primary-purpose-942257bfd7730ea6</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>weekly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://wgu-acct2020-d196.examzify.com/question/which-category-does-the-ceo-5898fc7595de5b1a</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>weekly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://wgu-acct2020-d196.examzify.com/question/in-the-statement-of-cash-30ef7a25e7b726b3</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>weekly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://wgu-acct2020-d196.examzify.com/question/what-is-the-contribution-margin-71bd0480a527b59a</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>weekly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://wgu-acct2020-d196.examzify.com/question/which-of-the-following-is-4560409271711fdf</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>weekly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://wgu-acct2020-d196.examzify.com/question/what-does-the-term-liquid-d1628bd70cdafbdd</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>weekly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://wgu-acct2020-d196.examzify.com/question/what-is-the-primary-purpose-18c48542b73fd90a</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>weekly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://wgu-acct2020-d196.examzify.com/question/how-are-production-costs-treated-50c88904f91f107a</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>weekly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://wgu-acct2020-d196.examzify.com/question/in-financial-analysis-what-does-97e110704201feb2</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>weekly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://wgu-acct2020-d196.examzify.com/question/which-budget-should-account-for-3c8db9d97374c9cb</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>weekly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://wgu-acct2020-d196.examzify.com/question/how-does-a-mutual-fund-c1c890b1ef1ce335</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>weekly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://wgu-acct2020-d196.examzify.com/question/in-a-cost-center-what-18c3b7605e1a4641</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>weekly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://wgu-acct2020-d196.examzify.com/question/which-of-the-following-types-52e3e38c24a8a375</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>weekly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://wgu-acct2020-d196.examzify.com/question/what-tends-to-happen-when-d168a83710b52198</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>weekly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://wgu-acct2020-d196.examzify.com/question/what-does-retained-earnings-represent-6486a28c6e07b93c</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>weekly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://wgu-acct2020-d196.examzify.com/question/which-type-of-economic-indicator-45d37f4e5f7a3722</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>weekly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://wgu-acct2020-d196.examzify.com/question/what-is-accounts-payable-1bcd767e59776620</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>weekly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://wgu-acct2020-d196.examzify.com/question/which-of-the-following-describes-dcb88c56973cf285</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>weekly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://wgu-acct2020-d196.examzify.com/question/which-of-the-following-best-272d9c7682004eb4</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>weekly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://wgu-acct2020-d196.examzify.com/question/what-is-the-main-function-a6278d06f26910bb</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>weekly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://wgu-acct2020-d196.examzify.com/question/what-is-the-total-contribution-070a3ca0c7e79238</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>weekly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://wgu-acct2020-d196.examzify.com/question/why-is-the-concept-of-00a6c739d5468f68</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>weekly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://wgu-acct2020-d196.examzify.com/question/what-does-managerial-accounting-primarily-2037831313da6a77</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>weekly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://wgu-acct2020-d196.examzify.com/question/which-item-is-considered-a-fddb6b9c31e1e166</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>weekly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://wgu-acct2020-d196.examzify.com/question/which-cost-is-considered-a-d6c4ff433ead1084</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>weekly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://wgu-acct2020-d196.examzify.com/question/what-is-the-major-focus-8ba81f5af50206aa</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>weekly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://wgu-acct2020-d196.examzify.com/question/what-is-form-10-k-8512cae0fade4b2c</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>weekly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://wgu-acct2020-d196.examzify.com/question/what-is-owners-equity-c6eb23dac3ee1b1a</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>weekly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://wgu-acct2020-d196.examzify.com/question/when-evaluating-a-project-why-d9e3d88a86d8f04c</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>weekly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://wgu-acct2020-d196.examzify.com/question/which-aspect-characterizes-an-activity-6456df22a41d289f</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>weekly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://wgu-acct2020-d196.examzify.com/question/what-is-the-cvp-equation-be9c221c7b846c08</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>weekly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://wgu-acct2020-d196.examzify.com/question/which-overhead-allocation-method-should-67a52fcfd3eb840a</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>weekly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://wgu-acct2020-d196.examzify.com/question/what-does-the-term-cost-450e219e9f4698ec</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>weekly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://wgu-acct2020-d196.examzify.com/question/what-effect-do-dividends-have-766f51f98169fec1</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>weekly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://wgu-acct2020-d196.examzify.com/question/what-is-an-example-of-758d4fa022e8db8f</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>weekly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://wgu-acct2020-d196.examzify.com/question/what-does-underapplied-manufacturing-overhead-d789dcb6b52385d0</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>weekly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://wgu-acct2020-d196.examzify.com/question/what-method-is-used-to-ea0dba644884ad46</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>weekly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://wgu-acct2020-d196.examzify.com/question/which-type-of-budget-allows-d08c1bf7578f678b</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>weekly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://wgu-acct2020-d196.examzify.com/question/what-is-the-focus-of-86a28e0b4502f291</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>weekly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://wgu-acct2020-d196.examzify.com/question/which-aspect-is-critical-to-4436b88eb6519026</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>weekly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://wgu-acct2020-d196.examzify.com/question/what-defines-a-transaction-in-d9c27044c906f999</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>weekly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://wgu-acct2020-d196.examzify.com/question/what-type-of-cost-behavior-f672c743d6a20ade</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>weekly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://wgu-acct2020-d196.examzify.com/question/which-label-is-given-to-114758f205b220b2</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>weekly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://wgu-acct2020-d196.examzify.com/question/a-capital-budget-is-used-4ebdc71d56424df4</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>weekly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://wgu-acct2020-d196.examzify.com/question/when-a-company-plans-to-b59b9f6fe048977b</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>weekly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://wgu-acct2020-d196.examzify.com/question/what-does-the-administrative-expense-0fd2d056ed59ba31</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>weekly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://wgu-acct2020-d196.examzify.com/question/in-an-abc-system-what-b3441b28dd88c8be</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>weekly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://wgu-acct2020-d196.examzify.com/question/which-financial-statement-summarizes-the-f96a167d6c7bd79a</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>weekly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://wgu-acct2020-d196.examzify.com/question/when-reviewing-a-balance-sheet-bcc170e561e5ffc4</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>weekly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://wgu-acct2020-d196.examzify.com/question/what-is-meant-by-vertical-c1b46da8f5a68fa3</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>weekly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://wgu-acct2020-d196.examzify.com/question/how-are-the-wages-of-207bc567a270cc09</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>weekly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://wgu-acct2020-d196.examzify.com/question/what-is-the-formula-for-3dca01a327c2b7f3</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>weekly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://wgu-acct2020-d196.examzify.com/question/what-does-an-account-payable-faddf23d86a21361</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>weekly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://wgu-acct2020-d196.examzify.com/question/which-of-the-following-is-0783c6adda76347f</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>weekly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://wgu-acct2020-d196.examzify.com/question/the-difference-between-total-revenue-0aeb69e4c8c12e93</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>weekly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://wgu-acct2020-d196.examzify.com/question/how-often-is-form-10-106bdf4d4bf8efb8</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>weekly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://wgu-acct2020-d196.examzify.com/question/what-is-the-primary-purpose-e4cea1d231909000</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>weekly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://wgu-acct2020-d196.examzify.com/question/how-is-revenue-defined-78977ebd7e2f8373</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>weekly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://wgu-acct2020-d196.examzify.com/question/which-financial-statement-links-the-c662445d0c7f4f95</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>weekly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://wgu-acct2020-d196.examzify.com/question/in-a-process-costing-system-ee2c5095296151cd</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>weekly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://wgu-acct2020-d196.examzify.com/question/what-is-the-primary-focus-663f71bb2db2d7ba</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>weekly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://wgu-acct2020-d196.examzify.com/question/what-does-roi-stand-for-04e33cf1c0cc66bc</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>weekly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://wgu-acct2020-d196.examzify.com/question/how-can-a-period-cost-444eb55af771da52</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>weekly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://wgu-acct2020-d196.examzify.com/question/what-results-if-revenue-is-ec665e4e361ac723</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>weekly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://wgu-acct2020-d196.examzify.com/question/the-master-budget-begins-with-61215d1fab540dc7</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>weekly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://wgu-acct2020-d196.examzify.com/question/what-is-the-primary-benefit-cc374581455fff6c</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>weekly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://wgu-acct2020-d196.examzify.com/question/what-is-the-equation-for-4157432452ad575f</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>weekly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://wgu-acct2020-d196.examzify.com/question/how-do-investments-made-by-996248278c48ece6</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>weekly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://wgu-acct2020-d196.examzify.com/question/how-does-the-payment-of-c7c720ce77c21569</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>weekly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://wgu-acct2020-d196.examzify.com/question/which-decision-making-step-involves-047e9e1fb4ef8cbf</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>weekly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://wgu-acct2020-d196.examzify.com/question/which-of-the-following-is-7cb2decd0a336f87</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>weekly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://wgu-acct2020-d196.examzify.com/question/which-of-the-following-is-a56abd26e83f8bf2</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>weekly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://wgu-acct2020-d196.examzify.com/question/what-does-budgeting-within-managerial-02f1a926e8481aa6</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>weekly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://wgu-acct2020-d196.examzify.com/question/what-do-current-liabilities-refer-1d5a331222e3b12b</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>weekly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://wgu-acct2020-d196.examzify.com/question/what-type-of-filing-is-05d2ad88e2ad1da7</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>weekly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://wgu-acct2020-d196.examzify.com/question/which-type-of-costs-fluctuate-0d8160d27c1337c7</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>weekly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://wgu-acct2020-d196.examzify.com/question/which-type-of-company-is-f1e31475ea51998c</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>weekly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://wgu-acct2020-d196.examzify.com/question/which-report-provides-a-snapshot-9c7537fb62575806</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>weekly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://wgu-acct2020-d196.examzify.com/question/how-is-the-year-to-05b70d9945fee996</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>weekly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://wgu-acct2020-d196.examzify.com/question/how-is-inflation-typically-calculated-e249066041b06994</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>weekly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://wgu-acct2020-d196.examzify.com/question/how-could-a-period-cost-e0d4fe96f6890fd9</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>weekly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://wgu-acct2020-d196.examzify.com/question/which-aspect-does-vertical-analysis-f23abae7cdd8da53</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>weekly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://wgu-acct2020-d196.examzify.com/question/what-percentage-of-sales-does-5fea02a33ce7276e</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>weekly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://wgu-acct2020-d196.examzify.com/question/what-does-an-income-statement-cb5b1e784b1a6665</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>weekly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://wgu-acct2020-d196.examzify.com/question/what-does-feedback-in-accounting-eed82dae370308cd</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>weekly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://wgu-acct2020-d196.examzify.com/question/what-is-the-minimum-number-77642b74197c42a1</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>weekly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://wgu-acct2020-d196.examzify.com/question/what-key-question-does-the-4ae9093a87222fa6</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>weekly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://wgu-acct2020-d196.examzify.com/question/what-are-the-three-primary-db1d606d6d094a84</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>weekly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://wgu-acct2020-d196.examzify.com/question/what-information-does-a-balance-6250b2a33d4b37a2</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>weekly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://wgu-acct2020-d196.examzify.com/question/what-is-the-formula-for-3ae28b38f15eed93</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>weekly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://wgu-acct2020-d196.examzify.com/question/which-budget-encompasses-selling-and-50c0c915d6e98e47</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>weekly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://wgu-acct2020-d196.examzify.com/question/which-of-the-following-is-525b74f362886360</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>weekly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://wgu-acct2020-d196.examzify.com/question/what-effect-does-debt-financing-7ffa9e4aabf4a789</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>weekly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://wgu-acct2020-d196.examzify.com/question/what-type-of-financial-statement-4e3d737d64abebc4</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>weekly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://wgu-acct2020-d196.examzify.com/question/what-does-the-cash-collected-792e6b67030fb194</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>weekly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://wgu-acct2020-d196.examzify.com/question/what-is-the-term-for-d6b13b591eaaa552</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>weekly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://wgu-acct2020-d196.examzify.com/question/which-of-these-represents-cash-040f7fe32478bd53</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>weekly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://wgu-acct2020-d196.examzify.com/question/what-is-the-formula-for-108311f312db4139</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>weekly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://wgu-acct2020-d196.examzify.com/question/what-is-the-effect-of-46063b36bda22676</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>weekly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://wgu-acct2020-d196.examzify.com/question/in-which-type-of-financial-c6cdecec13b46d0f</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>weekly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://wgu-acct2020-d196.examzify.com/question/which-equation-represents-the-balance-f010e7971615c1d0</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>weekly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://wgu-acct2020-d196.examzify.com/question/what-is-retained-earnings-16475f7a3ac0634e</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>weekly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://wgu-acct2020-d196.examzify.com/question/what-is-the-primary-framework-2af92dc17ba4a9be</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>weekly</changefreq>
    <priority>0.8</priority>
  </url>
</urlset>