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[General] BUS105 Valid Vce Pass Certify | Reliable New Study BUS105 Questions: Managerial

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【General】 BUS105 Valid Vce Pass Certify | Reliable New Study BUS105 Questions: Managerial

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DOWNLOAD the newest Lead1Pass BUS105 PDF dumps from Cloud Storage for free: https://drive.google.com/open?id=1TCuoCndKEWNre16YAwXCBoFecuCJthVp
The study material is available in three easy-to-access formats. The first one is PDF format which is printable and portable. You can access it anywhere with your smart devices like smartphones, tablets, and laptops. In addition, you can even print PDF questions in order to study anywhere and pass Managerial Accounting (SAYA-0009) Exam (BUS105) certification exam.
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
  • 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
  • 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 4
  • 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 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
  • 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 8
  • 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.

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Saylor Managerial Accounting (SAYA-0009) Exam Sample Questions (Q30-Q35):NEW QUESTION # 30
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 $550
  • B. A differential profit of ($550)
  • C. A differential profit of ($700)
  • D. A differential contribution margin of $700
Answer: B

NEW QUESTION # 31
SJ Candles should expect the absorption costing and variable costing methods to result in the same 4th quarter operating profit when which of the following is true?
  • A. They sold all remaining 3rd quarter inventory in 4th quarter and produced zero candles in 4th quarter
  • B. Their 4th quarter sales included every candle produced in the 4th quarter as well as a few that remained in inventory from the 3rd quarter
  • C. They started the 4th quarter with no inventory and every candle that was produced in the 4th quarter also sold
  • D. They started the 4th quarter with no inventory and sold 80% of the candles that were produced in the 4th quarter
Answer: C

NEW QUESTION # 32
Which row correctly identifies the calculation to establish standard costs for direct materials, direct labor, and factory overhead?

  • A. Row 4
  • B. Row 3
  • C. Row 2
  • D. Row 1
Answer: A

NEW QUESTION # 33
Ladron Candies is analyzing sales and production data for the holiday boxes they produced last year. The company expected to use 2 pounds of direct materials to produce one box of specialty candy at a cost of $3.00 per pound. Invoices show the company purchased 1,650,000 pounds of direct materials at $2.90 per pound and used 1,580,000 pounds in production. They sold 800,000 boxes of candy to retailers. What is the materials quantity variance?
  • A. $(165,000) favorable materials quantity variance
  • B. $(165,000) unfavorable materials quantity variance
  • C. $(60,000) favorable materials quantity variance
  • D. $(60,000) unfavorable materials quantity variance
Answer: C

NEW QUESTION # 34
Ladron Candies uses activity-based costing to allocate variable factory overhead costs. Which of the following statements best represents the excerpted activity data for indirect materials?
Indirect Materials:

  • A. There is a $500 unfavorable efficiency variance
  • B. There is a $500 favorable spending variance
  • C. There is a $1,000 unfavorable efficiency variance
  • D. There is a $1,000 favorable spending variance
Answer: B

NEW QUESTION # 35
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