PDF Version DemoFacing the BUS105 exam without confidence usually means facing it without rehearsal. The 52 Saylor Managerial Accounting (SAYA-0009) practice questions at ActualPDF replace uncertainty with repetition, and in 2026 that remains the reliable formula.
Saylor BUS105 Exam Overview:
| Certification Vendor: | Saylor Academy |
|---|---|
| Exam Name: | BUS105: Managerial Accounting Final Exam |
| Exam Number: | SAYA-0009 / BUS105 |
| Exam Format: | Multiple Choice, Problem Solving |
| Exam Price: | Free |
| Available Languages: | English |
| Exam Duration: | 180 minutes |
| Recommended Training: | OpenStax Managerial Accounting Textbook Saylor Academy BUS105 Course Materials |
| Exam Registration: | Saylor BUS105 Course Page |
| Sample Questions: |  |
| Exam Way: | Online proctored exam via Saylor Academy platform |
| Pre Condition: | No formal prerequisite required. Basic knowledge of introductory accounting is recommended. |
| Official Syllabus URL: | https://learn.saylor.org/ |
Saylor BUS105 Exam Syllabus Topics:
| Section | Objectives |
|---|---|
| Topic 1: Cost-Volume-Profit (CVP) Analysis | - Break-even analysis - Margin of safety and operating leverage |
| Topic 2: Standard Costing and Variance Analysis | - Overhead variances - Direct material and labor variances |
| Topic 3: Performance Measurement | - Responsibility accounting - Financial and non-financial performance metrics |
| Topic 4: Budgeting | - Master budget preparation - Flexible budgets and variance analysis |
| Topic 5: Costing Systems | - Job order costing - Process costing - Activity-based costing (ABC) |
| Topic 6: Cost Concepts and Behavior | - Fixed, variable, and mixed costs - Cost estimation and cost functions |
| Topic 7: Introduction to Managerial Accounting | - Differences between financial and managerial accounting - Role of managerial accounting in business decision-making |
| Topic 8: Decision Making | - Relevant costing and opportunity cost - Short-term decision analysis |
Questions and Answers About Saylor Managerial Accounting (SAYA-0009)
Saylor Managerial Accounting (SAYA-0009) is an official Saylor Academy exam, listed under exam code BUS105. A passing result earns you the BUS105 Managerial Accounting (Saylor Direct Credit / Course Completion) certification at the Course Completion (Non-professional certification) level. Employers read this credential as verified competence, which is why it keeps appearing in job requirements.
No formal prerequisite required. Basic knowledge of introductory accounting is recommended.
Requirements evolve, so confirm the current conditions before registering on the official exam page.
Registration for Saylor Managerial Accounting (SAYA-0009) goes through the official channels listed here.
When you schedule, note that the exam is delivered Online proctored exam via Saylor Academy platform.
Saylor Academy recommends the following training for Saylor Managerial Accounting (SAYA-0009) candidates.
Follow any course with the 52 practice questions in the ActualPDF BUS105 package; the software engine will even remind you which mistakes need another round.
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The Saylor Managerial Accounting (SAYA-0009) syllabus spans 8 domains, led by Decision Making, Costing Systems, and Standard Costing and Variance Analysis. The complete topic list is published above; candidates who study the map first rarely get lost later.
Saylor Managerial Accounting (SAYA-0009) Sample Questions:
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 $1,000 unfavorable efficiency variance
- B. There is a $500 unfavorable efficiency variance
- C. There is a $1,000 favorable spending variance
- D. There is a $500 favorable spending variance
Correct Answer: D 🗳️
How does a statement of cash flows provide value for a company?
- A. By showing assets, liabilities, and owners' equity at a point in time
- B. By showing revenues and expenses using the accrual basis of accounting
- C. By showing events that changed the stockholder's equity over the course of the accounting period
- D. By showing the change from the beginning cash balance to the ending cash balance on the balance sheet
Correct Answer: D 🗳️
These tables pertain to the blending department of Martinez Corporation, a paint manufacturer, for the month of August.
Units accounted for in the mixing department:
Total costs to be accounted for in the mixing department:
What is the cost per equivalent unit for direct labor, and what is the cost of direct labor to be assigned to ending work in process inventory?
- A. $101 per equivalent unit; $60,600 direct labor cost assigned to ending WIP inventory
- B. $14 per equivalent unit; $8,400 direct labor cost assigned to ending WIP inventory
- C. $14 per equivalent unit; $7,000 direct labor cost assigned to ending WIP inventory
- D. $101 per equivalent unit; $85,850 direct labor cost assigned to ending WIP inventory
Correct Answer: C 🗳️
Wycliff Corporation practices activity-based management at their manufacturing facility. Which of the following events would most likely be the result of a decision made using activity-based management theory?
- A. Customer service representatives responded to vendor complaints
- B. Direct labor costs were assigned to work-in-process accounts
- C. Plant managers assisted in calculating a plant-wide overhead rate
- D. The packaging department was moved closer to the shipping department
Correct Answer: D 🗳️
Myer Inc. achieved their goal of reducing their employee turnover rate by 15%. Which of the following perspectives of their balanced scorecard is most likely to include this measure?
- A. Customer satisfaction
- B. Internal business process
- C. Financial performance
- D. Learning and growth
Correct Answer: D 🗳️
