Saylor BUS105

Exam Code: BUS105

Exam Name: Managerial Accounting (SAYA-0009) Exam

Updated: Oct 20, 2026

Q&A Number: 52 Q&As

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About Saylor BUS105 Exam dumps / Bootcamp

Saylor BUS105 Exam Syllabus Topics:

Topic	Details
Topic 1	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 2	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 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	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 5	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.

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

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