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Saylor BUS105 Exam Overview:
| Certification Vendor: | Saylor Academy |
|---|---|
| Exam Name: | BUS105: Managerial Accounting Final Exam |
| Exam Number: | SAYA-0009 / BUS105 |
| Exam Price: | Free |
| Exam Format: | Problem Solving, Multiple Choice |
| Available Languages: | English |
| Exam Duration: | 180 minutes |
| Recommended Training: | Saylor Academy BUS105 Course Materials OpenStax Managerial Accounting Textbook |
| Exam Registration: | Saylor BUS105 Course Page |
| Sample Questions: |  |
| Exam Way: | Online proctored exam via Saylor Academy platform |
| Pre Condition: | No formal prerequisite required. Basic knowledge of introductory accounting is recommended. |
| Official Syllabus URL: | https://learn.saylor.org/ |
Saylor BUS105 Exam Syllabus Topics:
| Section | Objectives |
|---|---|
| Performance Measurement | - Financial and non-financial performance metrics - Responsibility accounting |
| Budgeting | - Flexible budgets and variance analysis - Master budget preparation |
| Cost Concepts and Behavior | - Cost estimation and cost functions - Fixed, variable, and mixed costs |
| Decision Making | - Short-term decision analysis - Relevant costing and opportunity cost |
| Introduction to Managerial Accounting | - Role of managerial accounting in business decision-making - Differences between financial and managerial accounting |
| Costing Systems | - Job order costing - Process costing - Activity-based costing (ABC) |
| Standard Costing and Variance Analysis | - Direct material and labor variances - Overhead variances |
| Cost-Volume-Profit (CVP) Analysis | - Break-even analysis - Margin of safety and operating leverage |
How Our Saylor Managerial Accounting (SAYA-0009) Study Material Works
The test engine simulates the real exam environment, records your performance after each session, and points out the questions you got wrong so you know where to concentrate. Once you answer a question correctly consistently, you can mark it as mastered and clear it from your rotation, keeping every practice round focused on what still needs work.
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Many candidates combine practice questions with official training. Recommended options include:
This package includes 52 practice questions for the Saylor Managerial Accounting (SAYA-0009) exam. Every answer is verified by an experienced team of experts, so you can trust what you study.
You can register for the Saylor Managerial Accounting (SAYA-0009) exam through the official channels:
No formal prerequisite required. Basic knowledge of introductory accounting is recommended.
You can confirm the current eligibility requirements on the official BUS105 exam page before you register.
The Saylor Managerial Accounting (SAYA-0009) practice questions are organized around the official exam objectives. Key topics include:
- Performance Measurement ()
- Costing Systems ()
- Standard Costing and Variance Analysis ()
Your practice results against these topics show you exactly where to spend your next session.
Saylor Managerial Accounting (SAYA-0009) Sample Questions:
Using this data, what is the contribution margin?
- A. $365,000
- B. $326,000
- C. $625,000
- D. $121,000
Correct Answer: B 🗳️
Thompson Dental is deciding between two lease options for a new copier. They anticipate making 22,500 copies spread evenly over the course of the year. Which of the following options should they choose if they want to save the most money on an annual basis, and how much money will they save?
Option 1: Monthly lease: $225, Included copies: 1,500/month, Additional copies: $0.15 per copy Option 2: Monthly lease: $250, Included copies: 1,800/month, Additional copies: $0.02 per copy
- A. Option 2; $357 annual savings
- B. Option 2; $189 annual savings
- C. Option 1; $300 annual savings
- D. Option 1; $16 annual savings
Correct Answer: A 🗳️
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. $604,000
- B. $679,000
- C. $925,000
- D. $554,000
Correct Answer: A 🗳️
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. $210
- B. $140
- C. $175
- D. $350
Correct Answer: A 🗳️
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 sold 80% of the candles that were produced in the 4th quarter
- B. They sold all remaining 3rd quarter inventory in 4th quarter and produced zero candles in 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 started the 4th quarter with no inventory and every candle that was produced in the 4th quarter also sold
Correct Answer: D 🗳️
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