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Saylor BUS105 Exam Syllabus Topics:

Topic	Details
Topic 1	Cost Behavior Patterns: This section of the exam measures the skills of business managers and covers how different costs behave relative to changes in activity levels. It outlines fixed, variable, and mixed cost patterns, and explains how this understanding helps in planning and budgeting.
Topic 2	Using Differential Analysis to Make Decisions: This section of the exam measures the skills of business managers and covers how to use relevant cost analysis for decision-making. It focuses on identifying avoidable costs and evaluating options such as outsourcing, special orders, and product line decisions.
Topic 3	Managerial Accounting: This section of the exam measures the skills of accounting analysts and covers the role of managerial accounting within organizations. It explains how internal financial information is used to support planning, controlling, and decision-making activities and contrasts it with financial accounting.
Topic 4	Using Managerial Accounting: Trends and Ratios: This section of the exam measures the skills of accounting analysts and covers the use of trend analysis and financial ratios. It focuses on evaluating business health and operational efficiency through key accounting indicators.
Topic 5	Cost-Volume-Profit Analysis: This section of the exam measures the skills of accounting analysts and covers the relationship between cost, volume, and profit. It involves analyzing break-even points, contribution margins, and target income levels to support financial decision-making.
Topic 6	Process Costing: This section of the exam measures the skills of accounting analysts and covers process costing systems used in mass production environments. It includes the calculation of unit costs across departments and the preparation of production cost reports.
Topic 7	Job Costing: This section of the exam measures the skills of business managers and covers how costs are assigned to specific jobs or products. It introduces job order costing systems and discusses how to track materials, labor, and overhead for customized production orders.
Topic 8	Budgets: This section of the exam measures the skills of accounting analysts and covers the development and use of various budgets. It explores operating budgets, cash budgets, and master budgets, and explains how they support financial planning and performance management.

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Saylor Managerial Accounting (SAYA-0009) Exam Sample Questions (Q38-Q43):

NEW QUESTION # 38
SJ Candles is performing a cost-volume-profit analysis to prepare for year 2. Fixed costs are expected to remain the same as year 1, but variable costs per unit are expected to increase by 10%. They plan to keep the same sales price but want to know what level of sales must be achieved in year 2 to maintain the same operating profit.

A. $424,050
B. $282,700
C. $405,789
D. $398,350

Answer: C

NEW QUESTION # 39
You are the Controller for Healthcare Technology LLC, and you have been tasked with evaluating an upgraded enterprise resource planning system. Which of the following details would be relevant to your decision-making process?

A. The company's revenues increased by $14,000,000 over the past twelve months
B. The company needs a cloud-based document storage system
C. A customer's sales are growing rapidly
D. A vendor replaced a member of its board of directors

Answer: B

NEW QUESTION # 40
What is the formula to calculate working capital?

A. Current assets + Current liabilities
B. Total assets - Current liabilities
C. Total assets - Total liabilities
D. Current assets - Current liabilities

Answer: D

NEW QUESTION # 41
Archer Corporation manufactures coffee cups in the Midwest. Using this data, calculate the total current period manufacturing costs for the Schedule of Cost of Goods Manufactured for the year ending on December 31, 2021.

A. $679,000
B. $925,000
C. $554,000
D. $604,000

Answer: D

NEW QUESTION # 42
This is select financial statement data for the three divisions of Technology Goods, Inc. Assuming all assets are operating assets, what is the return on investment for each division?

A. 17.8%, 10.0%, 15.9%
B. 33.1%, 31.3%, 31.2%
C. 82.2%, 39.0%, 66.0%
D. 53.0%, 32.0%, 50.9%

Answer: A

NEW QUESTION # 43
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PrepAwayPDF Saylor BUS105 Exam Questions Preparation Material is Available

Saylor BUS105 Exam Syllabus Topics:

Efficient Saylor - BUS105 Pdf Free

Saylor Managerial Accounting (SAYA-0009) Exam Sample Questions (Q38-Q43):

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