Saylor BUS105 Reliable Exam Pass4sure, BUS105 Cert

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Saylor BUS105 Exam Syllabus Topics:

Topic	Details
Topic 1	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 2	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 3	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 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	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	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 (Q51-Q56):

NEW QUESTION # 51
Ladron Candies uses activity-based costing to allocate variable factory overhead costs. Which of the following statements best represents the excerpted activity data for indirect materials?
Indirect Materials:

A. There is a $500 unfavorable efficiency variance
B. There is a $1,000 favorable spending variance
C. There is a $1,000 unfavorable efficiency variance
D. There is a $500 favorable spending variance

Answer: D

NEW QUESTION # 52
Using the high-low method, what are the expected production costs for 600 units in December?

A. $3,250
B. $3,498
C. $3,300
D. $3,391

Answer: C

NEW QUESTION # 53
This is the balance sheet for Swinney Services. Using trend analysis, what does this information tell us about the trends for current assets and current liabilities?

A. Current assets increased at a rate nearly 4x higher than current liabilities
B. Current assets increased at a rate nearly 2x higher than current liabilities
C. Current assets increased at a rate nearly 6x higher than current liabilities
D. Current assets increased at a rate nearly 10x higher than current liabilities

Answer: D

NEW QUESTION # 54
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. They sold all remaining 3rd quarter inventory in 4th quarter and produced zero candles in 4th quarter
D. 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

Answer: A

NEW QUESTION # 55
Use the statement of cash flows to calculate the free cash flow.

A. $22,000
B. $3,000
C. $52,000
D. $77,000

Answer: B

NEW QUESTION # 56
......

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Saylor BUS105 Reliable Exam Pass4sure, BUS105 Cert

Saylor BUS105 Exam Syllabus Topics:

Free PDF Saylor - BUS105 - Managerial Accounting (SAYA-0009) Exam Unparalleled Reliable Exam Pass4sure

Saylor Managerial Accounting (SAYA-0009) Exam Sample Questions (Q51-Q56):