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[General] Pass Guaranteed Quiz Saylor - BUS105 - Managerial Accounting (SAYA-0009) Exam Re

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【General】 Pass Guaranteed Quiz Saylor - BUS105 - Managerial Accounting (SAYA-0009) Exam Re

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Saylor BUS105 Exam Syllabus Topics:
TopicDetails
Topic 1
  • 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 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
  • 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 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
  • 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.

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Saylor Managerial Accounting (SAYA-0009) Exam Sample Questions (Q26-Q31):NEW QUESTION # 26
What would the salary of a manufacturing firm's HR Manager be classified as?
  • A. Indirect Labor
  • B. Direct Labor
  • C. General and Administrative Costs
  • D. Manufacturing Overhead
Answer: C

NEW QUESTION # 27
SJ Candles manufactures two types of candles. Soy candles require three times the number of labor hours as paraffin candles to produce. If SJ wishes to maximize the limited number of direct labor available to them, which of the following calculations will guide them in their planning?
  • A. Free cash flow
  • B. Contribution margin per unit of constraint
  • C. Inventory turnover ratio
  • D. Equivalent units for direct materials
Answer: B

NEW QUESTION # 28
The manager of Ladron Candies is deciding whether or not to invest in new equipment with a purchase price of $10,500 and a required rate of return of 7%. Given this calculation of the present value of cash inflows and outflows for the next three years, what should he decide, based on the internal rate of return?

  • A. Reject the investment, because the internal rate of return cannot be determined with the information given.
  • B. Accept the investment, because the internal rate of return is approximately 6% and results in a profit after three years.
  • C. Reject the investment, because the internal rate of return is approximately 7% and results in a loss after three years.
  • D. Accept the investment, because the internal rate of return is approximately 7%, which equals the required rate of return.
Answer: D

NEW QUESTION # 29
Myer Inc. achieved their goal of reducing their employee turnover rate by 15%. Which of the following perspectives of their balanced scorecard is most likely to include this measure?
  • A. Financial performance
  • B. Internal business process
  • C. Learning and growth
  • D. Customer satisfaction
Answer: C

NEW QUESTION # 30
Which of the following statements is a true statement about flexible budgets?
  • A. Selling and administrative expenses are reported in the flexible budget
  • B. The actual number of units sold is irrelevant to a flexible budget
  • C. The flexible budget is prepared before the master budget to assist with planning
  • D. Cost variance analysis is an integral part of preparing a flexible budget
Answer: A

NEW QUESTION # 31
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