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Saylor BUS105 Exam Syllabus Topics:
Topic
Details
Topic 1
- 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 2
- 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 3
- 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 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
- 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
- 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.
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Saylor Managerial Accounting (SAYA-0009) Exam Sample Questions (Q47-Q52):
NEW QUESTION # 47
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. Financial performance
- B. Customer satisfaction
- C. Internal business process
- D. Learning and growth
Answer: D
NEW QUESTION # 48
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. 12,800 units
- B. 14,800 units
- C. 15,360 units
- D. 16,000 units
Answer: B
NEW QUESTION # 49
A potential lender is investigating Wyatt Corporation's leverage. This is select balance sheet data for Wyatt Corporation as of December 31. What is the company's debt to assets ratio?
- A. 23%
- B. 86%
- C. 74%
- D. 14%
Answer: D
NEW QUESTION # 50
Managers have several different methods from which to choose when evaluating long-term investments. Which method disregards the time value of money as a factor?
- A. Internal rate of return
- B. Annuity tables
- C. Net present value
- D. Payback
Answer: D
NEW QUESTION # 51
Coffee Beanz, Inc. currently maintains decentralized operations. The CEO is evaluating whether the company should centralize their operations. Which of the following situations would make centralized operations more beneficial than decentralized?
- A. Decreasing revenues have created a demand for decreasing expenses
- B. The company just opened a new factory in another state
- C. The company is adding five new product lines in the next year
- D. Additional employees are necessary to manage an increase in production
Answer: A
NEW QUESTION # 52
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