Managerial Accounting (SAYA-0009) Exam: BUS105 Exam

"Managerial Accounting (SAYA-0009) Exam", also known as BUS105 exam, is a Saylor Certification. With the complete collection of questions and answers, Pass4sureCert has assembled to take you through 52 Q&As to your BUS105 Exam preparation. In the BUS105 exam resources, you will cover every field and category in Saylor Direct Credit Courses Certification helping to ready you for your successful Saylor Certification.

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  • Exam Code: BUS105
  • Exam Name: Managerial Accounting (SAYA-0009) Exam
  • Certification Provider: Saylor
  • Corresponding Certification: Saylor Direct Credit Courses
  • Updated: Jul 04, 2026
  • No. of Questions: 52 Questions & Answers with Testing Engine
  • Download Limit: Unlimited

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Saylor BUS105 Exam Syllabus Topics:

TopicDetails
Topic 1
  • 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 2
  • 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 3
  • 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 4
  • 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 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
  • 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 7
  • 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.

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

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