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Last Updated: Oct 08, 2026
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Saylor BUS105 Exam Overview:
| Certification Vendor: | Saylor Academy |
|---|---|
| Exam Name: | BUS105: Managerial Accounting Final Exam |
| Exam Number: | SAYA-0009 / BUS105 |
| Exam Format: | Problem Solving, Multiple Choice |
| Exam Duration: | 180 minutes |
| Available Languages: | English |
| Exam Price: | Free |
| Recommended Training: | Saylor Academy BUS105 Course Materials OpenStax Managerial Accounting Textbook |
| Exam Registration: | Saylor BUS105 Course Page |
| Sample Questions: | DOWNLOAD DEMO |
| Exam Way: | Online proctored exam via Saylor Academy platform |
| Pre Condition: | No formal prerequisite required. Basic knowledge of introductory accounting is recommended. |
| Official Syllabus URL: | https://learn.saylor.org/ |
Saylor BUS105 Exam Syllabus Topics:
| Section | Objectives |
|---|---|
| Topic 1: Decision Making | - Relevant costing and opportunity cost - Short-term decision analysis |
| Topic 2: Performance Measurement | - Responsibility accounting - Financial and non-financial performance metrics |
| Topic 3: Cost-Volume-Profit (CVP) Analysis | - Break-even analysis - Margin of safety and operating leverage |
| Topic 4: Introduction to Managerial Accounting | - Differences between financial and managerial accounting - Role of managerial accounting in business decision-making |
| Topic 5: Costing Systems | - Activity-based costing (ABC) - Process costing - Job order costing |
| Topic 6: Cost Concepts and Behavior | - Fixed, variable, and mixed costs - Cost estimation and cost functions |
| Topic 7: Budgeting | - Flexible budgets and variance analysis - Master budget preparation |
| Topic 8: Standard Costing and Variance Analysis | - Overhead variances - Direct material and labor variances |
BUS105 Exam Questions: Frequently Asked Questions
Saylor points candidates toward these official training resources for the Saylor Managerial Accounting (SAYA-0009) exam:
Coursework builds knowledge, but practice builds confidence — the 52 practice questions from ActualTestsQuiz are the natural next step once the training material is behind you.
The BUS105 exam is an official Saylor certification exam built around the Saylor Managerial Accounting (SAYA-0009) syllabus detailed above. Passing it demonstrates verified, job-relevant skills — one reason Saylor credentials remain widely respected in 2026. ActualTestsQuiz helps you prepare with 52 practice questions available in PDF, Desktop Test Engine, and Online Test Engine formats.
According to the official outline, the Saylor Managerial Accounting (SAYA-0009) exam is structured around 8 content domains. The leading three are Introduction to Managerial Accounting, Cost Concepts and Behavior, and Decision Making. The complete list appears in the topics section above, and ActualTestsQuiz's 52 practice questions span every domain in it.
Online proctored exam via Saylor Academy platform Use these official channels to register for the Saylor Managerial Accounting (SAYA-0009) exam:
Once your date is booked, work backward from it with the ActualTestsQuiz practice questions — they arrive by email within 1 minute of purchase.
Exam fees and scoring scales are published by Saylor and can vary, so confirm both on the official site before you book.
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Saylor publishes the current exam length and question count on its official pages; review them before your test date.
No formal prerequisite required. Basic knowledge of introductory accounting is recommended. Eligibility rules can be updated, so double-check them on the official Saylor exam page before you register.
Three things candidates mention most: coverage, flexibility, and service. You receive 52 practice questions for the Saylor Managerial Accounting (SAYA-0009) exam in three formats — a printable expert-prepared PDF, a Windows Desktop Test Engine with two practice modes and offline use, and an Online Test Engine for any browser on Windows, Mac, Android, or iOS with test history and performance review. Install on unlimited computers, try the free demo first, get free updates for 365 days, and renew afterward at 50% off. Small touches matter too: hide the answers while you practice, reveal them when you check your work, and keep notes right where you study.
Saylor Managerial Accounting (SAYA-0009) Sample Questions:
This is select financial statement data for the three divisions of Technology Goods, Inc. Assuming all assets are operating assets, what is the return on investment for each division?
- A. 17.8%, 10.0%, 15.9%
- B. 53.0%, 32.0%, 50.9%
- C. 33.1%, 31.3%, 31.2%
- D. 82.2%, 39.0%, 66.0%
Correct Answer: A 🗳️
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 $44; gross profit increased by $1.00 after closing manufacturing overhead.
- B. Gross profit was $75; gross profit decreased by $1.00 after closing manufacturing overhead.
- C. Gross profit was $44; gross profit decreased by $1.00 after closing manufacturing overhead.
- D. Gross profit was $75; gross profit increased by $1.00 after closing manufacturing overhead.
Correct Answer: B 🗳️
You are the newly hired manager of an individual restaurant chain. Which of the following responsibilities for your responsibility center would you be evaluated on?
- A. Investments in assets decisions
- B. Meeting cost budgets
- C. Revenues, costs, and resulting profits
- D. Return on investment for shareholders
Correct Answer: C 🗳️
Waffles, Inc. is evaluating their annual bonus allocations for restaurant division managers. This is the segmented income statement data for the three individual restaurant locations of Waffles, Inc. What does this information tell us about the performance of each division manager?
- A. Because the western location is larger, it would be unfair to use segmented net income as a measure for comparing each manager's performance.
- B. With a net income nearly 4x higher than the other two locations, the western location manager had the best performance.
- C. With the lowest costs of goods sold and operating expenses, the eastern location manager had the best performance.
- D. With a net income of $668,800, the southern location manager had the worst performance.
Correct Answer: A 🗳️
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. Decreasing revenues have created a demand for decreasing expenses
- B. Additional employees are necessary to manage an increase in production
- C. The company is adding five new product lines in the next year
- D. The company just opened a new factory in another state
Correct Answer: A 🗳️
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