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100% Pass Unparalleled BUS105 Dump Check & Managerial Accounting (SAYA-0009) Exam Pass Leader Dumps

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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

Job Costing: This section of the exam measures the skills of business managers and covers how costs are assigned to specific jobs or products. It introduces job order costing systems and discusses how to track materials, labor, and overhead for customized production orders.

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

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

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 6

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 7

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 8

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 9

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.

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Saylor Managerial Accounting (SAYA-0009) Exam Sample Questions (Q46-Q51):

NEW QUESTION # 46
You are the financial accountant for Antioch Ski Resort. Managers have been promised end-of-year bonuses if profits for the year increase by 10%. At the end of the year, you determine that profits increased by only 8%, and the managers ask you to "fudge the numbers a bit" so they can still receive their bonuses. What should you do?

A. Resign from the company
B. Report the managers to the CEO
C. Check whether the company has a policy on resolving ethical conflicts
D. Consider inflating the profits for the year, since it is only a 2% difference

Answer: C

NEW QUESTION # 47
Wycliff Corporation manufactured Job #3 during the month of May. On May 29, 100% of the product was finished and sold on account for $150. These journal entries were recorded during production:

On May 31, Wycliff determined that the amount remaining in the manufacturing overhead account was immaterial and closed it out. What was the amount of gross profit before closing the manufacturing account, and what effect did closing the manufacturing account have on gross profit?

A. Gross profit was $75; gross profit decreased by $1.00 after closing manufacturing overhead.
B. Gross profit was $75; gross profit increased by $1.00 after closing manufacturing overhead.
C. Gross profit was $44; gross profit increased by $1.00 after closing manufacturing overhead.
D. Gross profit was $44; gross profit decreased by $1.00 after closing manufacturing overhead.

Answer: A

NEW QUESTION # 48
Use the following relevant data to assign costs to units transferred out and units in ending WIP inventory. Total Units Accounted For:

Cost per Equivalent Unit:

What is the total cost of production?

A. $9,000
B. $3,325
C. $4,500
D. $1,800

Answer: C

NEW QUESTION # 49
SJ Candles should expect the absorption costing and variable costing methods to result in the same 4th quarter operating profit when which of the following is true?

A. Their 4th quarter sales included every candle produced in the 4th quarter as well as a few that remained in inventory from the 3rd quarter
B. They started the 4th quarter with no inventory and every candle that was produced in the 4th quarter also sold
C. They sold all remaining 3rd quarter inventory in 4th quarter and produced zero candles in 4th quarter
D. They started the 4th quarter with no inventory and sold 80% of the candles that were produced in the 4th quarter

Answer: B

NEW QUESTION # 50
Archer Corporation manufactures coffee cups in the Midwest. Using this data, calculate the total current period manufacturing costs for the Schedule of Cost of Goods Manufactured for the year ending on December 31, 2021.

A. $604,000
B. $925,000
C. $554,000
D. $679,000

Answer: A

NEW QUESTION # 51
......

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