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Latest Saylor BUS105 Test Questions & BUS105 Test Quiz

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Saylor BUS105 Exam Syllabus Topics:

Topic
Details

Topic 1

Process Costing: This section of the exam measures the skills of accounting analysts and covers process costing systems used in mass production environments. It includes the calculation of unit costs across departments and the preparation of production cost reports.

Topic 2

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 3

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 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

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 6

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 7

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 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.

>> Latest Saylor BUS105 Test Questions <<

Pass BUS105 Exam with Perfect Latest BUS105 Test Questions by ITdumpsfree

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Saylor Managerial Accounting (SAYA-0009) Exam Sample Questions (Q14-Q19):

NEW QUESTION # 14
This is select financial statement data for the three divisions of Technology Goods, Inc. Assuming all assets are operating assets, what is the return on investment for each division?

A. 17.8%, 10.0%, 15.9%
B. 53.0%, 32.0%, 50.9%
C. 82.2%, 39.0%, 66.0%
D. 33.1%, 31.3%, 31.2%

Answer: A

NEW QUESTION # 15
Strang Tax provides tax consulting services to its clients whom they charge on an hourly basis. They would like to use differential analysis to determine whether profits would change if they dropped certain clients. Which of the following items should be excluded from this analysis?

A. Wages payable
B. Project management costs
C. Consulting fees
D. Rent expenses

Answer: D

NEW QUESTION # 16
Using this data, what is the number of units that must be sold in order to achieve a desired after-tax profit of $100,000?

A. 14,800 units
B. 12,800 units
C. 15,360 units
D. 16,000 units

Answer: A

NEW QUESTION # 17
SJ Candles manufactures two types of candles. Soy candles require three times the number of labor hours as paraffin candles to produce. If SJ wishes to maximize the limited number of direct labor available to them, which of the following calculations will guide them in their planning?

A. Inventory turnover ratio
B. Equivalent units for direct materials
C. Contribution margin per unit of constraint
D. Free cash flow

Answer: C

NEW QUESTION # 18
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 1; $16 annual savings
C. Option 2; $189 annual savings
D. Option 1; $300 annual savings

Answer: A

NEW QUESTION # 19
......

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