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Saylor BUS105 Exam Syllabus Topics:

Topic	Details
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	Process Costing: This section of the exam measures the skills of accounting analysts and covers process costing systems used in mass production environments. It includes the calculation of unit costs across departments and the preparation of production cost reports.
Topic 4	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.
Topic 5	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.

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The Managerial Accounting (SAYA-0009) Exam (BUS105) practice test is being offered in three different formats. These Saylor BUS105 exam questions formats are PDF dumps files, web-based practice test software, and desktop practice test software. All these Saylor BUS105 Exam Dumps formats contain real, updated, and error-free Managerial Accounting (SAYA-0009) Exam (BUS105) exam questions that prepare you for the final BUS105 exam.

Saylor Managerial Accounting (SAYA-0009) Exam Sample Questions (Q28-Q33):

NEW QUESTION # 28
This is the balance sheet for Swinney Services. Using trend analysis, what does this information tell us about the trends for current assets and current liabilities?

A. Current assets increased at a rate nearly 4x higher than current liabilities
B. Current assets increased at a rate nearly 2x higher than current liabilities
C. Current assets increased at a rate nearly 10x higher than current liabilities
D. Current assets increased at a rate nearly 6x higher than current liabilities

Answer: C

NEW QUESTION # 29
You are the Controller for Healthcare Technology LLC, and you have been tasked with evaluating an upgraded enterprise resource planning system. Which of the following details would be relevant to your decision-making process?

A. A customer's sales are growing rapidly
B. The company needs a cloud-based document storage system
C. A vendor replaced a member of its board of directors
D. The company's revenues increased by $14,000,000 over the past twelve months

Answer: B

NEW QUESTION # 30
Cat Hats Inc. produces lines of headwear for cats. They have been asked by a local animal shelter to produce a special order for dogs. Below is a special order differential analysis prepared by their managerial accountant. Using this information, what would be the result of accepting the special order?

A. A differential contribution margin of $550
B. A differential profit of ($700)
C. A differential profit of ($550)
D. A differential contribution margin of $700

Answer: C

NEW QUESTION # 31
Coffee Beanz, Inc. currently maintains decentralized operations. The CEO is evaluating whether the company should centralize their operations. Which of the following situations would make centralized operations more beneficial than decentralized?

A. The company is adding five new product lines in the next year
B. The company just opened a new factory in another state
C. Additional employees are necessary to manage an increase in production
D. Decreasing revenues have created a demand for decreasing expenses

Answer: D

NEW QUESTION # 32
Use the statement of cash flows to calculate the free cash flow.

A. $52,000
B. $22,000
C. $77,000
D. $3,000

Answer: D

NEW QUESTION # 33
......

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First-hand Saylor BUS105 Reliable Exam Sims: Managerial Accounting (SAYA-0009) Exam - BUS105 Exam Quick Prep

Saylor BUS105 Exam Syllabus Topics:

BUS105 Exam Quick Prep & New BUS105 Exam Papers

Saylor Managerial Accounting (SAYA-0009) Exam Sample Questions (Q28-Q33):

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