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Saylor BUS105 exam study materials
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P.S. Free 2026 Saylor BUS105 dumps are available on Google Drive shared by TestPDF: https://drive.google.com/open?id=1It_7G2Ef9uDJfSJuUZOUB4kH8jrVOnqZ
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Saylor BUS105 Exam Syllabus Topics:| Topic | Details | | Topic 1 | - 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 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 | - 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 4 | - 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 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 | - 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.
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Saylor Managerial Accounting (SAYA-0009) Exam Sample Questions (Q51-Q56):NEW QUESTION # 51
You are the newly hired manager of an individual restaurant chain. Which of the following responsibilities for your responsibility center would you be evaluated on?
- A. Investments in assets decisions
- B. Return on investment for shareholders
- C. Revenues, costs, and resulting profits
- D. Meeting cost budgets
Answer: C
NEW QUESTION # 52
The accounting department for Aramai Inc. is preparing the cash flow statement for the current year. Using the select financial statement data below, what is Aramai's net income when converted to cash provided by operating activities, using the indirect method?

- A. $493,550
- B. $545,350
- C. $553,350
- D. $380,650
Answer: A
NEW QUESTION # 53
Archer Corporation manufactures coffee cups in the Midwest. Using this data, calculate the total current period manufacturing costs for the Schedule of Cost of Goods Manufactured for the year ending on December 31, 2021.


- A. $554,000
- B. $604,000
- C. $925,000
- D. $679,000
Answer: B
NEW QUESTION # 54
SJ Candles manufactures paraffin and soy candles. They have fixed costs of $120,000 and a constant level of sales. Using this sales data, what is the total number of candles that must be sold in order to break-even?

- A. 4,800 candles
- B. 20,000 candles
- C. 9,677 candles
- D. 30,000 candles
Answer: B
NEW QUESTION # 55
This is select financial statement data for Binks Corporation. What is the inventory turnover ratio for year 2?

Answer: A
NEW QUESTION # 56
......
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