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Saylor BUS105 : Managerial Accounting (SAYA-0009) Exam
- Exam Code: BUS105
- Exam Name: Managerial Accounting (SAYA-0009) Exam
- Updated: Oct 05, 2026
About Saylor BUS105 Exam
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Saylor BUS105 Exam Overview:
| Certification Vendor: | Saylor Academy |
|---|---|
| Exam Name: | Managerial Accounting |
| Exam Number: | BUS105 / SAYA-0009 |
| Real Exam Qty: | 50 |
| Certificate Validity Period: | No expiration |
| Exam Price: | Free; proctor fee $5 USD |
| Passing Score: | 70% |
| Exam Format: | Multiple Choice |
| Exam Duration: | 120 minutes |
| Available Languages: | English |
| Recommended Training: | Free Course Materials & Study Guide |
| Exam Registration: | Saylor Academy Course Page |
| Sample Questions: |  |
| Exam Way: | Online, proctored (for credit) or non-proctored |
| Pre Condition: | No formal prerequisites; basic knowledge of financial accounting recommended |
| Official Syllabus URL: | https://learn.saylor.org/course/view.php?id=24 |
Saylor BUS105 Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Topic 1: Role of Managerial Accounting | 10-15% | - Planning, controlling, and decision-making functions - Ethics and professional standards - Difference between financial and managerial accounting |
| Topic 2: Cost Concepts and Classification | 15-20% | - Direct vs indirect costs - Cost behavior patterns - Product vs period costs - Fixed, variable, and mixed costs |
| Topic 3: Costing Systems | 10-15% | - Overhead allocation - Process costing - Job-order costing |
| Topic 4: Statement of Cash Flows | 5-10% | - Preparation and interpretation - Operating, investing, and financing activities |
| Topic 5: Differential Analysis and Decision Making | 10-15% | - Make-or-buy decisions - Product line and segment analysis - Relevant vs irrelevant costs - Special order decisions |
| Topic 6: Cost-Volume-Profit Analysis | 15-20% | - Target profit analysis - Break-even point calculation - Contribution margin and ratio - Sensitivity analysis |
| Topic 7: Standard Costs and Variance Analysis | 10-15% | - Manufacturing overhead variances - Variance interpretation and usage - Direct materials and labor variances |
| Topic 8: Budgeting and Planning | 10-15% | - Master budget components - Operating budgets - Budget preparation process - Cash budgets |
Saylor Managerial Accounting (SAYA-0009) Exam: Common Questions
Saylor recommends these training resources for the Saylor Managerial Accounting (SAYA-0009) exam:
Follow the training with steady self-testing — the 52 practice questions from TorrentVCE help you apply theory and fill any gaps the training leaves.
The Saylor Managerial Accounting (SAYA-0009) exam contains 50 to complete within 120 minutes. Timed simulation in the TorrentVCE Desktop Test Engine teaches that rhythm before exam day does.
The official Saylor Managerial Accounting (SAYA-0009) outline defines 8 domains. The leading three are Costing Systems (10-15%), Differential Analysis and Decision Making (10-15%), and Role of Managerial Accounting (10-15%). The full list is in the topics section above, and TorrentVCE's 52 practice questions cover each one.
The BUS105 exam is a Saylor certification exam validating the Saylor Managerial Accounting (SAYA-0009) syllabus shown above. Earning the credential in 2026 can strengthen a career, and TorrentVCE prepares candidates with 52 practice questions in PDF, Desktop Test Engine, and Online Test Engine formats.
Online, proctored (for credit) or non-proctored Register for the Saylor Managerial Accounting (SAYA-0009) exam through these official channels:
After booking, TorrentVCE delivers your practice questions within 1 minute — preparation starts the same day.
The Saylor Managerial Accounting (SAYA-0009) exam requires 70% to pass, and registration costs Free; proctor fee $5 USD. A failed attempt means paying the same fee again — a readiness check with the TorrentVCE engines before booking is the cheaper option.
Three versions of the same study materials: a printable, expert-prepared PDF with free demo download and instant access; a Desktop Test Engine for Windows that simulates the real exam with two practice modes and works offline; and an Online Test Engine for any browser on Windows, Mac, Android, and iOS with test history and performance review. Download the demo first, experience the materials, and choose the format you like best — all 52 practice questions are identical across versions. Every purchase includes 365 days of free updates, a 50% renewal discount afterward, and unlimited computer installations.
TorrentVCE issues a full refund if you take the Saylor Managerial Accounting (SAYA-0009) exam within 60 days of purchase and do not pass. The policy does not apply if the exam is taken within 3 days of purchase, if the exam was never actually taken, or to free materials or expired orders, and the candidate name must match the payer name. Submit a scan of your enrollment slip and the official Score Report PDF within 2 days of the exam; claims are processed within 7 days. Alternatively, exchange for two free exam products of equal value and keep your original update service. Orders arrive by email within 1 minute — contact support if nothing arrives within 2 hours.
No formal prerequisites; basic knowledge of financial accounting recommended Since requirements change over time, confirm the latest on the official Saylor exam page before scheduling.
Saylor Managerial Accounting (SAYA-0009) Sample Questions:
Question #1
Diamonds and More produced a new line of necklaces that sell for $350 each. Management requires a profit equal to 40 percent of the selling price. What is the target cost of this product?
- A. $350
- B. $175
- C. $210
- D. $140
Correct Answer: C 🗳️
Question #2
Thompson Dental is deciding between two lease options for a new copier. They anticipate making 22,500 copies spread evenly over the course of the year. Which of the following options should they choose if they want to save the most money on an annual basis, and how much money will they save?
Option 1: Monthly lease: $225, Included copies: 1,500/month, Additional copies: $0.15 per copy Option 2: Monthly lease: $250, Included copies: 1,800/month, Additional copies: $0.02 per copy
- A. Option 1; $300 annual savings
- B. Option 2; $189 annual savings
- C. Option 2; $357 annual savings
- D. Option 1; $16 annual savings
Correct Answer: C 🗳️
Question #3
What is the formula to calculate working capital?
- A. Current assets + Current liabilities
- B. Total assets - Current liabilities
- C. Current assets - Current liabilities
- D. Total assets - Total liabilities
Correct Answer: C 🗳️
Question #4
Using this data, what is the contribution margin?
- A. $326,000
- B. $121,000
- C. $625,000
- D. $365,000
Correct Answer: A 🗳️
Question #5
A potential lender is investigating Wyatt Corporation's leverage. This is select balance sheet data for Wyatt Corporation as of December 31. What is the company's debt to assets ratio?
- A. 86%
- B. 23%
- C. 14%
- D. 74%
Correct Answer: C 🗳️
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