Managerial Accounting (SAYA-0009) Exam: BUS105 Exam

"Managerial Accounting (SAYA-0009) Exam", also known as BUS105 exam, is a Saylor Certification. With the complete collection of questions and answers, PrepPDF has assembled to take you through 52 Q&As to your BUS105 Exam preparation. In the BUS105 exam resources, you will cover every field and category in Saylor Direct Credit Courses Certification helping to ready you for your successful Saylor Certification.

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  • Exam Code: BUS105
  • Exam Name: Managerial Accounting (SAYA-0009) Exam
  • Certification Provider: Saylor
  • Corresponding Certification: Saylor Direct Credit Courses
  • Updated: Jun 02, 2026
  • No. of Questions: 52 Questions & Answers with Testing Engine
  • Download Limit: Unlimited

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Saylor BUS105 Exam Syllabus Topics:

TopicDetails
Topic 1
  • 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.
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
  • 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 4
  • 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 5
  • Managerial Accounting: This section of the exam measures the skills of accounting analysts and covers the role of managerial accounting within organizations. It explains how internal financial information is used to support planning, controlling, and decision-making activities and contrasts it with financial accounting.
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.
Topic 7
  • 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 8
  • 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.

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

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