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Last Updated: Oct 13, 2026

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

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Choosing our BUS105 study torrent as your study guide means you choose a smart and fast way to get succeed in the certification exam.The Saylor BUS105 real questions together with the verified answers will boost your confidence to solve the difficulty in the Managerial Accounting (SAYA-0009) Exam actual test and help you pass.

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Saylor BUS105 Practice Q&A's

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In 2026, wasting weeks hunting for trustworthy resources is a choice you no longer have to make. SureTorrent provides 52 verified practice questions for the BUS105 exam in one complete package.

Saylor BUS105 Exam Overview:

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/

Saylor BUS105 Exam Syllabus Topics:

SectionObjectives
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

BUS105 Exam Practice FAQ

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:

  • Cost-Volume-Profit (CVP) Analysis ()
  • Performance Measurement ()
  • Budgeting ()

Questions across these topics span a range of difficulty levels, so both newer and experienced candidates find appropriate challenges.

You can register for the Saylor Managerial Accounting (SAYA-0009) exam through the official channels:

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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Saylor Managerial Accounting (SAYA-0009) Sample Questions:

Question #1

What is the formula to calculate working capital?

  • A. Current assets + Current liabilities
  • B. Total assets - Total liabilities
  • C. Current assets - Current liabilities
  • D. Total assets - Current liabilities
Reveal Solution  Discussion  0

Correct Answer: C  🗳️

Question #2

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?

  • A.
  • B.
  • C.
  • D.
Reveal Solution  Discussion  0

Correct Answer: B  🗳️

Question #3

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?

  • A. 33.1%, 31.3%, 31.2%
  • B. 82.2%, 39.0%, 66.0%
  • C. 17.8%, 10.0%, 15.9%
  • D. 53.0%, 32.0%, 50.9%
Reveal Solution  Discussion  0

Correct Answer: C  🗳️

Question #4

Use the statement of cash flows to calculate the free cash flow.

  • A. $52,000
  • B. $77,000
  • C. $22,000
  • D. $3,000
Reveal Solution  Discussion  0

Correct Answer: D  🗳️

Question #5

Using this data, what is the contribution margin?

  • A. $365,000
  • B. $326,000
  • C. $121,000
  • D. $625,000
Reveal Solution  Discussion  0

Correct Answer: B  🗳️

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