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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
- 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 3
- 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 4
- 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 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
- 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 7
- 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 8
- 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 9
- 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 10
- 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.
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BUS105 Sample Questions - Reliable BUS105 Exam Syllabus
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Saylor Managerial Accounting (SAYA-0009) Exam Sample Questions (Q35-Q40):
NEW QUESTION # 35
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. 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
- C. They started the 4th quarter with no inventory and sold 80% of the candles that were produced in the 4th quarter
- D. They sold all remaining 3rd quarter inventory in 4th quarter and produced zero candles in 4th quarter
Answer: A
NEW QUESTION # 36
Ladron Candies is analyzing sales and production data for the holiday boxes they produced last year. The company expected to use 0.10 direct labor hours to produce one box of specialty candy, and the variable overhead rate was $2.00 per hour. According to payroll records, the company paid for a total of 104,000 hours of direct labor wages. The actual variable overhead costs totaled $200,000. They sold 800,000 boxes of candy to retailers. What is the variable overhead efficiency variance?
- A. $48,000 unfavorable variable overhead efficiency variance
- B. $48,000 favorable variable overhead efficiency variance
- C. $8,000 unfavorable variable overhead efficiency variance
- D. $8,000 favorable variable overhead efficiency variance
Answer: A
NEW QUESTION # 37
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 # 38
SJ Candles subscribes to a management theory known as management by exception. Which of the following best describes a situation where management by exception would be applied?
- A. Tax savings resulted in an unplanned 25% increase to net income in year 2
- B. There is a $26,000 unfavorable labor rate variance that is 1% higher than their threshold for investigating variances
- C. There are significant activities occurring outside of the relevant range which require additional analysis
- D. Management is faced with an ethical issue regarding a decision about investing in long-term assets
Answer: B
NEW QUESTION # 39
SJ Candles manufactures paraffin and soy candles. They have fixed costs of $120,000 and a constant level of sales. Using this sales data, what is the total number of candles that must be sold in order to break-even?
- A. 9,677 candles
- B. 20,000 candles
- C. 4,800 candles
- D. 30,000 candles
Answer: B
NEW QUESTION # 40
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