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BUS105 pdf
  • Exam Code: BUS105
  • Exam Name: Managerial Accounting (SAYA-0009) Exam
  • Updated: Sep 02, 2026
  • Q & A: 52 Questions and Answers
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  • Exam Code: BUS105
  • Exam Name: Managerial Accounting (SAYA-0009) Exam
  • Updated: Sep 02, 2026
  • Q & A: 52 Questions and Answers
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BUS105 Testing Engine
  • Exam Code: BUS105
  • Exam Name: Managerial Accounting (SAYA-0009) Exam
  • Updated: Sep 02, 2026
  • Q & A: 52 Questions and Answers
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Saylor BUS105 Exam Syllabus Topics:

TopicDetails
Topic 1
  • 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.
Topic 2
  • 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 3
  • 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 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.
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.
Topic 6
  • 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 7
  • 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.

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

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