Last Updated: Oct 13, 2026
No. of Questions: 52 Questions & Answers with Testing Engine
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| Certification Vendor: | Saylor Academy |
|---|---|
| Exam Name: | BUS105: Managerial Accounting Final Exam |
| Exam Number: | SAYA-0009 / BUS105 |
| Available Languages: | English |
| Exam Price: | Free |
| Exam Duration: | 180 minutes |
| Exam Format: | Problem Solving, Multiple Choice |
| Recommended Training: | OpenStax Managerial Accounting Textbook Saylor Academy BUS105 Course Materials |
| Exam Registration: | Saylor BUS105 Course Page |
| Sample Questions: | DOWNLOAD DEMO |
| Exam Way: | Online proctored exam via Saylor Academy platform |
| Pre Condition: | No formal prerequisite required. Basic knowledge of introductory accounting is recommended. |
| Official Syllabus URL: | https://learn.saylor.org/ |
| Section | Objectives |
|---|---|
| Topic 1: Cost-Volume-Profit (CVP) Analysis | - Break-even analysis - Margin of safety and operating leverage |
| Topic 2: Performance Measurement | - Financial and non-financial performance metrics - Responsibility accounting |
| Topic 3: Budgeting | - Master budget preparation - Flexible budgets and variance analysis |
| Topic 4: Introduction to Managerial Accounting | - Differences between financial and managerial accounting - Role of managerial accounting in business decision-making |
| Topic 5: Decision Making | - Relevant costing and opportunity cost - Short-term decision analysis |
| Topic 6: Costing Systems | - Activity-based costing (ABC) - Job order costing - Process costing |
| Topic 7: Cost Concepts and Behavior | - Fixed, variable, and mixed costs - Cost estimation and cost functions |
| Topic 8: Standard Costing and Variance Analysis | - Overhead variances - Direct material and labor variances |
Memorizing which option is correct works only until the question is reworded. Understanding the concept behind each BUS105 question lets you handle variations with confidence. Take notes as you practice, mark the key points, and your study sessions build real, durable knowledge.
The Saylor Managerial Accounting (SAYA-0009) practice questions are organized around the official exam objectives. Key topics include:
Questions across these topics span a range of difficulty levels, so both newer and experienced candidates find appropriate challenges.
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This package includes 52 practice questions for the Saylor Managerial Accounting (SAYA-0009) exam. Every answer is verified by an experienced team of experts, so you can trust what you study.
No formal prerequisite required. Basic knowledge of introductory accounting is recommended.
You can confirm the current eligibility requirements on the official BUS105 exam page before you register.
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What is the formula to calculate working capital?
Correct Answer: C 🗳️
Valley Manufacturing uses a process costing system. Which of the following journal entries would correctly record $3,180 of manufacturing overhead to the assembly department?




Correct Answer: B 🗳️
This is select financial statement data for the three divisions of Technology Goods, Inc. Assuming all assets are operating assets, what is the return on investment for each division?
Correct Answer: C 🗳️
Use the statement of cash flows to calculate the free cash flow.
Correct Answer: D 🗳️
Using this data, what is the contribution margin?
Correct Answer: B 🗳️
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