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BUS105 Exam Online, Test BUS105 Prep

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New BUS105 Exam Online 100% Pass | Reliable Test BUS105 Prep: Managerial Accounting (SAYA-0009) Exam

As soon as you enter the learning interface of our system and start practicing our Saylor BUS105 learning materials on our Windows software, you will find small buttons on the interface. These buttons show answers, and you can choose to hide answers during your learning of our Saylor BUS105 Exam Quiz so as not to interfere with your learning process.

Saylor BUS105 Exam Syllabus Topics:

Topic
Details

Topic 1

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 2

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 3

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 4

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 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.

Saylor Managerial Accounting (SAYA-0009) Exam Sample Questions (Q31-Q36):

NEW QUESTION # 31
The manager of Ladron Candies is deciding whether or not to invest in new equipment with a purchase price of $10,500 and a required rate of return of 7%. Given this calculation of the present value of cash inflows and outflows for the next three years, what should he decide, based on the internal rate of return?

A. Accept the investment, because the internal rate of return is approximately 7%, which equals the required rate of return.
B. Reject the investment, because the internal rate of return is approximately 7% and results in a loss after three years.
C. Reject the investment, because the internal rate of return cannot be determined with the information given.
D. Accept the investment, because the internal rate of return is approximately 6% and results in a profit after three years.

Answer: A

NEW QUESTION # 32
Which of the following might a capital budget decision consider?

A. Historical cash flows
B. Customer satisfaction surveys
C. Future cash inflows vs. future cash outflows
D. Minimum wage requirements

Answer: C

NEW QUESTION # 33
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. Internal business process
B. Learning and growth
C. Financial performance
D. Customer satisfaction

Answer: B

NEW QUESTION # 34
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 favorable variable overhead efficiency variance
B. $8,000 unfavorable variable overhead efficiency variance
C. $8,000 favorable variable overhead efficiency variance
D. $48,000 unfavorable variable overhead efficiency variance

Answer: D

NEW QUESTION # 35
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. Plant managers assisted in calculating a plant-wide overhead rate
B. Direct labor costs were assigned to work-in-process accounts
C. Customer service representatives responded to vendor complaints
D. The packaging department was moved closer to the shipping department

Answer: D

NEW QUESTION # 36
......

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