Quiz Saylor - Valid BUS105 - Examcollection Managerial Accounting (SAYA-0009) Exam Vce

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Saylor BUS105 Exam Syllabus Topics:

Topic	Details
Topic 1	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 2	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 3	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 4	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.
Topic 5	Variance Analysis: This section of the exam measures the skills of business managers and covers the comparison of budgeted versus actual results. It includes analyzing variances in costs and revenues and interpreting these variances to understand business performance.
Topic 6	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 7	Statement of Cash Flows: This section of the exam measures the skills of business managers and covers the preparation and interpretation of cash flow statements. It explains how to track cash inflows and outflows from operating, investing, and financing activities.
Topic 8	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 9	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.

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Saylor Managerial Accounting (SAYA-0009) Exam Sample Questions (Q36-Q41):

NEW QUESTION # 36
What is the balance in the manufacturing overhead account after these transactions were recorded, assuming the beginning balance was zero?

A. $700
B. $6,000
C. $6,700
D. $4,780

Answer: A

NEW QUESTION # 37
SJ Candles manufactures paraffin and soy candles. They have fixed costs of $120,000 and a constant level of sales. Using this sales data, what is the total number of candles that must be sold in order to break-even?

A. 30,000 candles
B. 20,000 candles
C. 4,800 candles
D. 9,677 candles

Answer: B

NEW QUESTION # 38
Using this data, what is the contribution margin?

A. $365,000
B. $625,000
C. $326,000
D. $121,000

Answer: C

NEW QUESTION # 39
Valley Manufacturing uses a process costing system. Which of the following journal entries would correctly record $3,180 of manufacturing overhead to the assembly department?

Answer: A

NEW QUESTION # 40
These tables pertain to the blending department of Martinez Corporation, a paint manufacturer, for the month of August.
Units accounted for in the mixing department:

Total costs to be accounted for in the mixing department:

What is the cost per equivalent unit for direct labor, and what is the cost of direct labor to be assigned to ending work in process inventory?

A. $101 per equivalent unit; $60,600 direct labor cost assigned to ending WIP inventory
B. $101 per equivalent unit; $85,850 direct labor cost assigned to ending WIP inventory
C. $14 per equivalent unit; $8,400 direct labor cost assigned to ending WIP inventory
D. $14 per equivalent unit; $7,000 direct labor cost assigned to ending WIP inventory

Answer: D

NEW QUESTION # 41
......

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Quiz Saylor - Valid BUS105 - Examcollection Managerial Accounting (SAYA-0009) Exam Vce

Saylor BUS105 Exam Syllabus Topics:

BraindumpStudy's Saylor BUS105 Practice Test Software (Web-Based and Desktop)

Saylor Managerial Accounting (SAYA-0009) Exam Sample Questions (Q36-Q41):

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