Saylor BUS105 exam - in .pdf

BUS105 pdf
  • Exam Code: BUS105
  • Exam Name: Managerial Accounting (SAYA-0009) Exam
  • Updated: Jul 31, 2026
  • Q & A: 52 Questions and Answers
  • PDF Price: $59.99
  • PDF Demo

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  • Exam Code: BUS105
  • Exam Name: Managerial Accounting (SAYA-0009) Exam
  • Updated: Jul 31, 2026
  • Q & A: 52 Questions and Answers
  • PDF Version + PC Test Engine + Online Test Engine
  • Value Pack Total: $119.98  $79.99
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Saylor BUS105 exam - Testing Engine

BUS105 Testing Engine
  • Exam Code: BUS105
  • Exam Name: Managerial Accounting (SAYA-0009) Exam
  • Updated: Jul 31, 2026
  • Q & A: 52 Questions and Answers
  • Software Price: $59.99
  • Testing Engine

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Saylor BUS105 Exam Syllabus Topics:

TopicDetails
Topic 1
  • Performance Evaluation: This section of the exam measures the skills of accounting analysts and covers the use of accounting data to assess departmental and managerial performance. It introduces responsibility accounting and the use of performance metrics like ROI and residual income.
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
  • 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 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 5
  • 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 6
  • 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 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
  • 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 9
  • 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.

Reference: https://learn.saylor.org/course/view.php?id=53

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