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Saylor BUS105 Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Topic 1: Standard Costs and Variance Analysis | 10-15% | - Variance interpretation and usage - Direct materials and labor variances - Manufacturing overhead variances |
| Topic 2: Costing Systems | 10-15% | - Job-order costing - Process costing - Overhead allocation |
| Topic 3: Statement of Cash Flows | 5-10% | - Operating, investing, and financing activities - Preparation and interpretation |
| Topic 4: Budgeting and Planning | 10-15% | - Operating budgets - Master budget components - Cash budgets - Budget preparation process |
| Topic 5: Cost-Volume-Profit Analysis | 15-20% | - Break-even point calculation - Target profit analysis - Sensitivity analysis - Contribution margin and ratio |
| Topic 6: Differential Analysis and Decision Making | 10-15% | - Relevant vs irrelevant costs - Product line and segment analysis - Special order decisions - Make-or-buy decisions |
| Topic 7: Role of Managerial Accounting | 10-15% | - Difference between financial and managerial accounting - Ethics and professional standards - Planning, controlling, and decision-making functions |
| Topic 8: Cost Concepts and Classification | 15-20% | - Fixed, variable, and mixed costs - Cost behavior patterns - Direct vs indirect costs - Product vs period costs |
Saylor BUS105 Exam FAQs: Read This Before You Register
The Saylor Managerial Accounting (SAYA-0009) blueprint comprises 8 domains. The headline areas: Budgeting and Planning (10-15%), Cost Concepts and Classification (15-20%), and Costing Systems (10-15%). The complete outline — every domain, every weight — is in the syllabus section above; let it decide where your study hours go.
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The BUS105 exam — formally the Managerial Accounting (SAYA-0009) Exam — is how Saylor certifies that you can apply its technologies in professional scenarios; passing earns you the Saylor Direct Credit certification, positioned at the Introductory / College Level level. In an anxious, competitive job market, a vendor-issued credential is one of the few signals employers trust at a glance.
The BUS105 exam packs 50 questions into 120 minutes. That ratio makes pacing a testable skill in itself: linger too long on one item and easier points expire unanswered. Build the habit before it matters — run timed, full-length mocks in the PracticeVCE desktop or online test engine, practice flagging and returning, and make time pressure feel ordinary.
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The passing mark is 70%, and official registration runs Free; proctor fee $5 USD. Keep one fact in view: that fee covers a single attempt, and a retake is billed at full price again. Protect the investment by rehearsing first — cycle through 52 practice questions at PracticeVCE in timed mode until your scores clear the bar with room to spare.
Yes — for the Saylor Managerial Accounting (SAYA-0009), Saylor lists these training resources:
Training explains the concepts; repetition under exam conditions makes them reliable. Add 52 practice questions from PracticeVCE to whichever course you choose, and your preparation covers both sides of the test.
No formal prerequisites; basic knowledge of financial accounting recommended
Vendor rules do get revised, so before you lock in an exam date, verify the latest requirements on the official Saylor exam page.
Saylor Managerial Accounting (SAYA-0009) Sample Questions:
What would the salary of a manufacturing firm's HR Manager be classified as?
- A. General and Administrative Costs
- B. Direct Labor
- C. Manufacturing Overhead
- D. Indirect Labor
Correct Answer: A 🗳️
These tables pertain to the blending department of Martinez Corporation, a paint manufacturer, for the month of August.
Units accounted for in the mixing department:
Total costs to be accounted for in the mixing department:
What is the cost per equivalent unit for direct labor, and what is the cost of direct labor to be assigned to ending work in process inventory?
- A. $101 per equivalent unit; $60,600 direct labor cost assigned to ending WIP inventory
- B. $14 per equivalent unit; $7,000 direct labor cost assigned to ending WIP inventory
- C. $101 per equivalent unit; $85,850 direct labor cost assigned to ending WIP inventory
- D. $14 per equivalent unit; $8,400 direct labor cost assigned to ending WIP inventory
Correct Answer: B 🗳️
Ladron Candies is analyzing sales and production data for the holiday boxes they produced last year. The company expected to use 0.10 direct labor hours to produce one box of specialty candy, and the variable overhead rate was $2.00 per hour. According to payroll records, the company paid for a total of 104,000 hours of direct labor wages. The actual variable overhead costs totaled $200,000. They sold 800,000 boxes of candy to retailers. What is the variable overhead efficiency variance?
- A. $48,000 unfavorable variable overhead efficiency variance
- B. $8,000 favorable variable overhead efficiency variance
- C. $48,000 favorable variable overhead efficiency variance
- D. $8,000 unfavorable variable overhead efficiency variance
Correct Answer: A 🗳️
Wycliff Corporation practices activity-based management at their manufacturing facility. Which of the following events would most likely be the result of a decision made using activity-based management theory?
- A. The packaging department was moved closer to the shipping department
- B. Customer service representatives responded to vendor complaints
- C. Plant managers assisted in calculating a plant-wide overhead rate
- D. Direct labor costs were assigned to work-in-process accounts
Correct Answer: A 🗳️
Wycliff Corporation manufactures several different styles of bicycles. Managers appropriately record direct materials and direct labor into work-in-process accounts during production. To apply manufacturing overhead, managers consider cost pools for assembly and shipping to calculate a predetermined overhead rate for each department. Which of the following best describes the method used by Wycliff Corporation for allocating manufacturing overhead costs?
- A. Process
- B. Activity-based
- C. Plantwide
- D. Departmental
Correct Answer: D 🗳️
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