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[Hardware] New BUS105 Exam Camp | BUS105 Exam Price

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【Hardware】 New BUS105 Exam Camp | BUS105 Exam Price

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Saylor BUS105 Exam Syllabus Topics:
TopicDetails
Topic 1
  • 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 2
  • 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 3
  • 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 4
  • 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 5
  • 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 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
  • 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 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.

Saylor Managerial Accounting (SAYA-0009) Exam Sample Questions (Q27-Q32):NEW QUESTION # 27
Which of the following might a capital budget decision consider?
  • A. Customer satisfaction surveys
  • B. Minimum wage requirements
  • C. Future cash inflows vs. future cash outflows
  • D. Historical cash flows
Answer: C

NEW QUESTION # 28
Waffles, Inc. is evaluating their annual bonus allocations for restaurant division managers. This is the segmented income statement data for the three individual restaurant locations of Waffles, Inc. What does this information tell us about the performance of each division manager?

  • A. Because the western location is larger, it would be unfair to use segmented net income as a measure for comparing each manager's performance.
  • B. With a net income nearly 4x higher than the other two locations, the western location manager had the best performance.
  • C. With the lowest costs of goods sold and operating expenses, the eastern location manager had the best performance.
  • D. With a net income of $668,800, the southern location manager had the worst performance.
Answer: A

NEW QUESTION # 29
This is select financial statement data for Binks Corporation. What is the inventory turnover ratio for year 2?

  • A. 4.4
  • B. 7.2
  • C. 4.7
  • D. 2.3
Answer: C

NEW QUESTION # 30
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. Contribution margin per unit of constraint
  • B. Equivalent units for direct materials
  • C. Free cash flow
  • D. Inventory turnover ratio
Answer: A

NEW QUESTION # 31
Which of the following activities would be included in the cash flows from the financing section of the statement of cash flows?
  • A. Purchase of property and equipment
  • B. Cash dividends paid to noncontrolling interests
  • C. Increase in accounts receivable
  • D. Cash receipts from customers
Answer: B

NEW QUESTION # 32
......
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