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[General] BUS105 Reliable Test Answers - Exam BUS105 Certification Cost

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【General】 BUS105 Reliable Test Answers - Exam BUS105 Certification Cost

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Saylor BUS105 Exam Syllabus Topics:
TopicDetails
Topic 1
  • 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 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
  • 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
  • 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 5
  • 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 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
  • 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 8
  • 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 9
  • 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 10
  • 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.

Authentic Saylor BUS105 Exam Questions by ExpertsOur to-the-point and trustworthy Managerial Accounting (SAYA-0009) Exam Exam Questions in three formats for the Saylor BUS105 certification exam will surely assist you to qualify for Saylor BUS105 Certification. Do not underestimate the value of our Saylor BUS105 exam dumps because it is the make-or-break point of your career.
Saylor Managerial Accounting (SAYA-0009) Exam Sample Questions (Q29-Q34):NEW QUESTION # 29
Which of the following employees of ABC Corporation is most likely to receive the report regarding the internal audit committee's control findings?
  • A. Chief financial officer
  • B. Plant manager
  • C. Managerial accountant
  • D. Payroll clerk
Answer: A

NEW QUESTION # 30
Diamonds and More produced a new line of necklaces that sell for $350 each. Management requires a profit equal to 40 percent of the selling price. What is the target cost of this product?
  • A. $175
  • B. $210
  • C. $350
  • D. $140
Answer: B

NEW QUESTION # 31
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. Reject the investment, because the internal rate of return cannot be determined with the information given.
  • B. Reject the investment, because the internal rate of return is approximately 7% and results in a loss after three years.
  • C. Accept the investment, because the internal rate of return is approximately 7%, which equals the required rate of return.
  • D. Accept the investment, because the internal rate of return is approximately 6% and results in a profit after three years.
Answer: C

NEW QUESTION # 32
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 the lowest costs of goods sold and operating expenses, the eastern location manager had the best performance.
  • B. With a net income nearly 4x higher than the other two locations, the western location manager had the best performance.
  • C. Because the western location is larger, it would be unfair to use segmented net income as a measure for comparing each manager's performance.
  • D. With a net income of $668,800, the southern location manager had the worst performance.
Answer: C

NEW QUESTION # 33
Ladron Candies is analyzing sales and production data for the holiday boxes they produced last year. The company expected to use 2 pounds of direct materials to produce one box of specialty candy at a cost of $3.00 per pound. Invoices show the company purchased 1,650,000 pounds of direct materials at $2.90 per pound and used 1,580,000 pounds in production. They sold 800,000 boxes of candy to retailers. What is the materials quantity variance?
  • A. $(60,000) favorable materials quantity variance
  • B. $(60,000) unfavorable materials quantity variance
  • C. $(165,000) unfavorable materials quantity variance
  • D. $(165,000) favorable materials quantity variance
Answer: A

NEW QUESTION # 34
......
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