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Saylor BUS105 Exam Syllabus Topics:

Topic	Details
Topic 1	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 2	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 3	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 4	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 5	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 6	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 7	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.

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Saylor Managerial Accounting (SAYA-0009) Exam Sample Questions (Q22-Q27):

NEW QUESTION # 22
Which of the following employees of ABC Corporation is most likely to receive the report regarding the internal audit committee's control findings?

A. Chief financial officer
B. Plant manager
C. Managerial accountant
D. Payroll clerk

Answer: A

NEW QUESTION # 23
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. $282,700
B. $398,350
C. $405,789
D. $424,050

Answer: C

NEW QUESTION # 24
Using this data, what is the contribution margin?

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

Answer: C

NEW QUESTION # 25
Cat Hats Inc. produces lines of headwear for cats. They have been asked by a local animal shelter to produce a special order for dogs. Below is a special order differential analysis prepared by their managerial accountant. Using this information, what would be the result of accepting the special order?

A. A differential contribution margin of $700
B. A differential profit of ($700)
C. A differential profit of ($550)
D. A differential contribution margin of $550

Answer: C

NEW QUESTION # 26
Which of the following statements is a true statement about flexible budgets?

A. Cost variance analysis is an integral part of preparing a flexible budget
B. The flexible budget is prepared before the master budget to assist with planning
C. The actual number of units sold is irrelevant to a flexible budget
D. Selling and administrative expenses are reported in the flexible budget

Answer: D

NEW QUESTION # 27
......

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Managerial Accounting (SAYA-0009) Exam updated pdf material & BUS105 exam training vce & online test engine

Saylor BUS105 Exam Syllabus Topics:

Valid BUS105 Dumps Demo - Actual BUS105 Tests

Saylor Managerial Accounting (SAYA-0009) Exam Sample Questions (Q22-Q27):

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