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[General] BUS105 Reliable Braindumps Ebook - New BUS105 Exam Pass4sure

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【General】 BUS105 Reliable Braindumps Ebook - New BUS105 Exam Pass4sure

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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
  • 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 3
  • 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 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
  • 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 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.

Saylor Managerial Accounting (SAYA-0009) Exam Sample Questions (Q12-Q17):NEW QUESTION # 12
You are the Controller for Healthcare Technology LLC, and you have been tasked with evaluating an upgraded enterprise resource planning system. Which of the following details would be relevant to your decision-making process?
  • A. A customer's sales are growing rapidly
  • B. A vendor replaced a member of its board of directors
  • C. The company's revenues increased by $14,000,000 over the past twelve months
  • D. The company needs a cloud-based document storage system
Answer: D

NEW QUESTION # 13
Cash collections and payments for purchases would be included in which of the following budgets as part of the overall master budget?
  • A. Budgeted income statement
  • B. Cash budget
  • C. Manufacturing overhead budget
  • D. Direct materials purchases budget
Answer: B

NEW QUESTION # 14
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 profit of ($700)
  • B. A differential contribution margin of $700
  • C. A differential contribution margin of $550
  • D. A differential profit of ($550)
Answer: D

NEW QUESTION # 15
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. $380,650
  • D. $553,350
Answer: A

NEW QUESTION # 16
Wycliff Corporation manufactured Job #3 during the month of May. On May 29, 100% of the product was finished and sold on account for $150. These journal entries were recorded during production:

On May 31, Wycliff determined that the amount remaining in the manufacturing overhead account was immaterial and closed it out. What was the amount of gross profit before closing the manufacturing account, and what effect did closing the manufacturing account have on gross profit?
  • A. Gross profit was $75; gross profit increased by $1.00 after closing manufacturing overhead.
  • B. Gross profit was $75; gross profit decreased by $1.00 after closing manufacturing overhead.
  • C. Gross profit was $44; gross profit increased by $1.00 after closing manufacturing overhead.
  • D. Gross profit was $44; gross profit decreased by $1.00 after closing manufacturing overhead.
Answer: B

NEW QUESTION # 17
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