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Last Updated: Oct 12, 2026
No. of Questions: 52 Questions & Answers with Testing Engine
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Saylor BUS105 Practice Q&A's
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Saylor BUS105 Exam Syllabus Topics:
| Section | Objectives |
|---|---|
| Performance Measurement | - Financial and non-financial performance metrics - Responsibility accounting |
| Cost-Volume-Profit (CVP) Analysis | - Break-even analysis - Margin of safety and operating leverage |
| Introduction to Managerial Accounting | - Differences between financial and managerial accounting - Role of managerial accounting in business decision-making |
| Budgeting | - Flexible budgets and variance analysis - Master budget preparation |
| Standard Costing and Variance Analysis | - Overhead variances - Direct material and labor variances |
| Costing Systems | - Job order costing - Process costing - Activity-based costing (ABC) |
| Cost Concepts and Behavior | - Cost estimation and cost functions - Fixed, variable, and mixed costs |
| Decision Making | - Relevant costing and opportunity cost - Short-term decision analysis |
BUS105 Exam FAQ — Design, Delivery, Dedication
The BUS105 exam is a Saylor certification exam validating the Saylor Managerial Accounting (SAYA-0009) syllabus shown above. Candidates in 2026 start with PracticeMaterial's 52 practice questions, available as a printable PDF, a Windows Desktop Test Engine, and an Online Test Engine — three versions of the same materials.
The official Saylor Managerial Accounting (SAYA-0009) outline defines 8 domains. The leading three are Introduction to Managerial Accounting, Cost-Volume-Profit (CVP) Analysis, and Decision Making. The full list is in the topics section above, and PracticeMaterial's 52 practice questions cover each one.
No formal prerequisite required. Basic knowledge of introductory accounting is recommended. Since requirements change over time, confirm the latest on the official Saylor exam page before scheduling.
Three versions of the same study materials: a printable, expert-prepared PDF with free demo download and instant access; a Desktop Test Engine for Windows with customizable simulation and timed modes that works offline; and an Online Test Engine for any browser on Windows, Mac, Android, and iOS with test history and performance review. All 52 practice questions are identical across versions. Every purchase includes 365 days of free updates, a 50% renewal discount afterward, and unlimited computer installations.
Scoring and fees are published by Saylor and may change; verify the current figures on the official site.
Saylor recommends these training resources for the Saylor Managerial Accounting (SAYA-0009) exam:
Follow the training with steady self-testing — the 52 practice questions from PracticeMaterial help you apply theory and fill any gaps the training leaves.
The official Saylor page publishes the current question count and duration; review it before your test date.
PracticeMaterial issues a full refund if you take the Saylor Managerial Accounting (SAYA-0009) exam within 60 days of purchase and do not pass. The policy does not apply if the exam is taken within 3 days of purchase, if the exam was never actually taken, or to free materials or expired orders, and the candidate name must match the payer name. Submit a scan of your enrollment slip and the official Score Report PDF within 2 days of the exam; claims are processed within 7 days. Alternatively, exchange for two free exam products of equal value and keep your original update service. Orders arrive by email within 1 minute — contact support if nothing arrives within 2 hours.
Online proctored exam via Saylor Academy platform Register for the Saylor Managerial Accounting (SAYA-0009) exam through these official channels:
After booking, PracticeMaterial delivers your practice questions within 1 minute — preparation starts the same day.
Saylor Managerial Accounting (SAYA-0009) Sample Questions:
Which of the following might a capital budget decision consider?
- A. Historical cash flows
- B. Future cash inflows vs. future cash outflows
- C. Minimum wage requirements
- D. Customer satisfaction surveys
Correct Answer: B 🗳️
Waffles, Inc. is evaluating their annual bonus allocations for restaurant division managers. This is the segmented income statement data for the three individual restaurant locations of Waffles, Inc. What does this information tell us about the performance of each division manager?
- A. With a net income of $668,800, the southern location manager had the worst performance.
- B. Because the western location is larger, it would be unfair to use segmented net income as a measure for comparing each manager's performance.
- C. With a net income nearly 4x higher than the other two locations, the western location manager had the best performance.
- D. With the lowest costs of goods sold and operating expenses, the eastern location manager had the best performance.
Correct Answer: B 🗳️
Bethel Bakery manufactures frosted sugar cookies. They maintain separate work-in-process accounts for their blending, cutting, baking, decorating, and packaging departments. Which costing method is Bethel Bakery most likely using?
- A. Departmental costing
- B. Activity-based costing
- C. Process costing
- D. Job costing
Correct Answer: C 🗳️
These tables pertain to the blending department of Martinez Corporation, a paint manufacturer, for the month of August.
Units accounted for in the mixing department:
Total costs to be accounted for in the mixing department:
What is the cost per equivalent unit for direct labor, and what is the cost of direct labor to be assigned to ending work in process inventory?
- A. $14 per equivalent unit; $7,000 direct labor cost assigned to ending WIP inventory
- B. $101 per equivalent unit; $60,600 direct labor cost assigned to ending WIP inventory
- C. $14 per equivalent unit; $8,400 direct labor cost assigned to ending WIP inventory
- D. $101 per equivalent unit; $85,850 direct labor cost assigned to ending WIP inventory
Correct Answer: A 🗳️
Which row correctly identifies the calculation to establish standard costs for direct materials, direct labor, and factory overhead?
- A. Row 1
- B. Row 2
- C. Row 4
- D. Row 3
Correct Answer: C 🗳️
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