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VERIFIED EXAM

BUS105 Study Guide PDF and Practice Questions

Updated Oct 18, 2025

Saylor BUS105 Exam Specifications

Exam Code:
BUS105
Exam Name:
Managerial Accounting (SAYA-0009) Exam
Provider:
Saylor
Time:
120 min
Passing Percentage:
70%
Version:
6.0

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50 Questions with Answers

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Managerial Accounting (SAYA-0009) Exam: Compact Topic Summary

In the Managerial Accounting exam, you’ll apply cost behavior and classifications to identify decision-relevant costs, evaluate options such as make-or-buy, and use standard costing with variance analysis to measure performance in manufacturing. You’ll master budgeting, forecast accuracy, rolling forecasts, and budgetary control, apply CVP analysis for pricing and planning, implement activity-based costing and management, and practice responsibility accounting, integrated planning, and ethical data governance across functions.

Summary Topics

  • Understanding cost classifications and fixed versus variable behavior in decision-making.
  • Analyzing relevant costs for decision making and make or buy decisions.
  • Budgeting and variance analysis to guide performance evaluation and resource allocation.
  • Understanding standard costing, variance analysis, and performance metrics for manufacturing environments.
  • Evaluating cost volume profit for pricing and planning decisions and outcomes.
  • Overview of activity based costing and activity based management principles.
  • Responsibility accounting and performance reporting for different centers within organizations.
  • Budgetary control, forecast accuracy, rolling forecasts, methods, and risk assessment.
  • Integrated planning and performance measurement systems for management processes across functions.
  • Ethical considerations, data integrity, and using analytics responsibly in decision-making.

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