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[Hardware] BUS105 Testing Center | BUS105 Exam Dumps

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【Hardware】 BUS105 Testing Center | BUS105 Exam Dumps

Posted at before yesterday 05:50      View：5 | Replies：0        Print      Only Author   [Copy Link] 1#
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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
  • 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 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
  • 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
  • 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.

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Saylor Managerial Accounting (SAYA-0009) Exam Sample Questions (Q21-Q26):NEW QUESTION # 21
What is the balance in the manufacturing overhead account after these transactions were recorded, assuming the beginning balance was zero?

  • A. $6,000
  • B. $4,780
  • C. $6,700
  • D. $700
Answer: D

NEW QUESTION # 22
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 vendor replaced a member of its board of directors
  • B. The company's revenues increased by $14,000,000 over the past twelve months
  • C. The company needs a cloud-based document storage system
  • D. A customer's sales are growing rapidly
Answer: C

NEW QUESTION # 23
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. 20,000 candles
  • B. 4,800 candles
  • C. 9,677 candles
  • D. 30,000 candles
Answer: A

NEW QUESTION # 24
Cost behavior patterns tend to be reliable within which of the following?
  • A. A relevant range
  • B. The current ratio
  • C. A contribution margin
  • D. Free cash flow
Answer: A

NEW QUESTION # 25
SJ Candles should expect the absorption costing and variable costing methods to result in the same 4th quarter operating profit when which of the following is true?
  • A. They started the 4th quarter with no inventory and every candle that was produced in the 4th quarter also sold
  • B. They started the 4th quarter with no inventory and sold 80% of the candles that were produced in the 4th quarter
  • C. Their 4th quarter sales included every candle produced in the 4th quarter as well as a few that remained in inventory from the 3rd quarter
  • D. They sold all remaining 3rd quarter inventory in 4th quarter and produced zero candles in 4th quarter
Answer: A

NEW QUESTION # 26
......
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