Valid Saylor BUS105 Vce Dumps - New BUS105 Exam Notes

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Saylor BUS105 Exam Syllabus Topics:

Topic	Details
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	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 3	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 4	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 5	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 6	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 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	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 9	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.

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Saylor Managerial Accounting (SAYA-0009) Exam Sample Questions (Q15-Q20):

NEW QUESTION # 15
What is the balance in the manufacturing overhead account after these transactions were recorded, assuming the beginning balance was zero?

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

Answer: A

NEW QUESTION # 16
Which of the following employees of ABC Corporation is most likely to receive the report regarding the internal audit committee's control findings?

A. Managerial accountant
B. Payroll clerk
C. Plant manager
D. Chief financial officer

Answer: D

NEW QUESTION # 17
This is select financial statement data for Binks Corporation. What is the inventory turnover ratio for year 2?

A. 2.3
B. 4.4
C. 4.7
D. 7.2

Answer: C

NEW QUESTION # 18
Using this data, what is the contribution margin?

A. $625,000
B. $326,000
C. $121,000
D. $365,000

Answer: B

NEW QUESTION # 19
Wycliff Corporation manufactures several different styles of bicycles. Managers appropriately record direct materials and direct labor into work-in-process accounts during production. To apply manufacturing overhead, managers consider cost pools for assembly and shipping to calculate a predetermined overhead rate for each department. Which of the following best describes the method used by Wycliff Corporation for allocating manufacturing overhead costs?

A. Activity-based
B. Plantwide
C. Departmental
D. Process

Answer: C

NEW QUESTION # 20
......

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