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[General] Reliable BUS105 Dumps Pdf - BUS105 Reliable Study Notes

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【General】 Reliable BUS105 Dumps Pdf - BUS105 Reliable Study Notes

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With the help of performance reports of Managerial Accounting (SAYA-0009) Exam (BUS105) Desktop practice exam software, you can gauge and improve your growth. You can also alter the duration and Managerial Accounting (SAYA-0009) Exam (BUS105) questions numbers in your practice tests. Questions of this Managerial Accounting (SAYA-0009) Exam (BUS105) mock test closely resemble the format of the actual test. As a result, it gives you a feeling of taking the actual test.
Saylor BUS105 Exam Syllabus Topics:
TopicDetails
Topic 1
  • 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 2
  • 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 3
  • 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 4
  • 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 5
  • 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 6
  • 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 (Q40-Q45):NEW QUESTION # 40
Which of the following statements is a true statement about flexible budgets?
  • A. The actual number of units sold is irrelevant to a flexible budget
  • B. Selling and administrative expenses are reported in the 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: B

NEW QUESTION # 41
This is the balance sheet for Swinney Services. Using trend analysis, what does this information tell us about the trends for current assets and current liabilities?

  • A. Current assets increased at a rate nearly 6x higher than current liabilities
  • B. Current assets increased at a rate nearly 2x higher than current liabilities
  • C. Current assets increased at a rate nearly 4x higher than current liabilities
  • D. Current assets increased at a rate nearly 10x higher than current liabilities
Answer: D

NEW QUESTION # 42
Thompson Dental is deciding between two lease options for a new copier. They anticipate making 22,500 copies spread evenly over the course of the year. Which of the following options should they choose if they want to save the most money on an annual basis, and how much money will they save?
Option 1: Monthly lease: $225, Included copies: 1,500/month, Additional copies: $0.15 per copy Option 2: Monthly lease: $250, Included copies: 1,800/month, Additional copies: $0.02 per copy
  • A. Option 1; $16 annual savings
  • B. Option 1; $300 annual savings
  • C. Option 2; $357 annual savings
  • D. Option 2; $189 annual savings
Answer: C

NEW QUESTION # 43
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. Accept the investment, because the internal rate of return is approximately 6% and results in a profit after three years.
  • B. Accept the investment, because the internal rate of return is approximately 7%, which equals the required rate of return.
  • C. Reject the investment, because the internal rate of return is approximately 7% and results in a loss after three years.
  • D. Reject the investment, because the internal rate of return cannot be determined with the information given.
Answer: B

NEW QUESTION # 44
Which of the following would be a measure of managerial accounting?
  • A. The balance sheet
  • B. Capital budget
  • C. Statement of cash flows
  • D. Total liabilities as of June 1
Answer: B

NEW QUESTION # 45
......
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