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Download Saylor : BUS105 Questions & Answers as PDF & Test Software

Updated: Aug 20, 2026

No. of Questions: 52 Questions & Answers with Testing Engine

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Saylor BUS105 Exam Syllabus Topics:

TopicDetails
Topic 1
  • 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 2
  • 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 3
  • 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 4
  • 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 5
  • 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 6
  • 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 7
  • 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 8
  • 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 9
  • 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 10
  • 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.

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

Saylor BUS105 Exam Overview:

Certification Vendor:Saylor Academy
Exam Name:Managerial Accounting
Exam Number:BUS105 / SAYA-0009
Passing Score:70%
Exam Format:Multiple Choice
Certificate Validity Period:No expiration
Real Exam Qty:50
Exam Price:Free; proctor fee $5 USD
Available Languages:English
Exam Duration:120 minutes
Recommended Training:Free Course Materials & Study Guide
Exam Registration:Saylor Academy Course Page
Sample Questions:Saylor BUS105 Sample Questions
Exam Way:Online, proctored (for credit) or non-proctored
Pre Condition:No formal prerequisites; basic knowledge of financial accounting recommended
Official Syllabus URL:https://learn.saylor.org/course/view.php?id=24

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