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Home > Saylor > Saylor Direct Credit Courses > BUS105 Exam Collection

Saylor Direct Credit Courses BUS105 Braindumps

BUS105

Exam Code: BUS105

Exam Name: Managerial Accounting (SAYA-0009) Exam

Updated: Jul 14, 2026

Q & A: 52 Questions and Answers

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Saylor BUS105 Exam Syllabus Topics:

TopicDetails
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
  • 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
  • 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
  • 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
  • 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 6
  • 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.

Reference: https://learn.saylor.org/course/view.php?id=53

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