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BUS105 Free Test Questions - Quiz 2025 First-grade Saylor Exam Questions BUS105 Vce

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Exam Questions BUS105 Vce, Pass BUS105 Guaranteed

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Saylor BUS105 Exam Syllabus Topics:

Topic
Details

Topic 1

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 2

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 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

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 5

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 6

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.

Saylor Managerial Accounting (SAYA-0009) Exam Sample Questions (Q16-Q21):

NEW QUESTION # 16
Which row correctly identifies the calculation to establish standard costs for direct materials, direct labor, and factory overhead?

A. Row 3
B. Row 1
C. Row 2
D. Row 4

Answer: D

NEW QUESTION # 17
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. 15,360 units
C. 16,000 units
D. 12,800 units

Answer: A

NEW QUESTION # 18
Waffles, Inc. is evaluating their annual bonus allocations for restaurant division managers. This is the segmented income statement data for the three individual restaurant locations of Waffles, Inc. What does this information tell us about the performance of each division manager?

A. With a net income of $668,800, the southern location manager had the worst performance.
B. With a net income nearly 4x higher than the other two locations, the western location manager had the best performance.
C. Because the western location is larger, it would be unfair to use segmented net income as a measure for comparing each manager's performance.
D. With the lowest costs of goods sold and operating expenses, the eastern location manager had the best performance.

Answer: C

NEW QUESTION # 19
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. $554,000
B. $604,000
C. $925,000
D. $679,000

Answer: B

NEW QUESTION # 20
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. $140
B. $210
C. $350
D. $175

Answer: B

NEW QUESTION # 21
......

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