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Latest updated BUS105 Certificate ExamโThe Best Exam Topics for BUS105 - Newest Latest BUS105 Test Labs
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Exam Saylor BUS105 Topics & Latest BUS105 Test Labs
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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.
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Topic 2 |
- 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.
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Topic 3 |
- 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.
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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.
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Topic 5 |
- 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.
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Topic 6 |
- 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.
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Topic 7 |
- 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.
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Topic 8 |
- 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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Topic 9 |
- 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.
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Saylor Managerial Accounting (SAYA-0009) Exam Sample Questions (Q43-Q48):
NEW QUESTION # 43
Which of the following statements is a true statement about flexible budgets?
- A. Selling and administrative expenses are reported in the flexible budget
- B. Cost variance analysis is an integral part of preparing a flexible budget
- C. The actual number of units sold is irrelevant to a flexible budget
- D. The flexible budget is prepared before the master budget to assist with planning
Answer: A
NEW QUESTION # 44
SJ Candles manufactures two types of candles. Soy candles require three times the number of labor hours as paraffin candles to produce. If SJ wishes to maximize the limited number of direct labor available to them, which of the following calculations will guide them in their planning?
- A. Contribution margin per unit of constraint
- B. Equivalent units for direct materials
- C. Inventory turnover ratio
- D. Free cash flow
Answer: A
NEW QUESTION # 45
What is the formula to calculate working capital?
- A. Current assets - Current liabilities
- B. Current assets + Current liabilities
- C. Total assets - Total liabilities
- D. Total assets - Current liabilities
Answer: A
NEW QUESTION # 46
You are the newly hired manager of an individual restaurant chain. Which of the following responsibilities for your responsibility center would you be evaluated on?
- A. Investments in assets decisions
- B. Revenues, costs, and resulting profits
- C. Return on investment for shareholders
- D. Meeting cost budgets
Answer: B
NEW QUESTION # 47
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. $14 per equivalent unit; $8,400 direct labor cost assigned to ending WIP inventory
- B. $14 per equivalent unit; $7,000 direct labor cost assigned to ending WIP inventory
- C. $101 per equivalent unit; $85,850 direct labor cost assigned to ending WIP inventory
- D. $101 per equivalent unit; $60,600 direct labor cost assigned to ending WIP inventory
Answer: B
NEW QUESTION # 48
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