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BUS105 Latest Test Cost | BUS105 Pass4sure Pass Guide

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BUS105 Latest Test Cost | BUS105 Pass4sure Pass Guide

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Saylor BUS105 Exam Syllabus Topics:
TopicDetails
Topic 1
  • 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 2
  • 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 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
  • 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.
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
  • 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 7
  • 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 8
  • 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.

Saylor Managerial Accounting (SAYA-0009) Exam Sample Questions (Q21-Q26):NEW QUESTION # 21
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. With a net income nearly 4x higher than the other two locations, the western location manager had the best performance.
  • B. Because the western location is larger, it would be unfair to use segmented net income as a measure for comparing each manager's 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: B

NEW QUESTION # 22
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 # 23
Using the high-low method, what are the expected production costs for 600 units in December?

  • A. $3,498
  • B. $3,391
  • C. $3,300
  • D. $3,250
Answer: C

NEW QUESTION # 24
A potential lender is investigating Wyatt Corporation's leverage. This is select balance sheet data for Wyatt Corporation as of December 31. What is the company's debt to assets ratio?

  • A. 74%
  • B. 23%
  • C. 86%
  • D. 14%
Answer: D

NEW QUESTION # 25
Which of the following might a capital budget decision consider?
  • A. Future cash inflows vs. future cash outflows
  • B. Customer satisfaction surveys
  • C. Minimum wage requirements
  • D. Historical cash flows
Answer: A

NEW QUESTION # 26
......
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