Failing the BUS105 exam means paying the full registration fee again. A focused run through the 52 Saylor Managerial Accounting (SAYA-0009) practice questions at Actual4Exams is a far cheaper way to walk into the testing center prepared.
Saylor BUS105 Exam Overview:
| Certification Vendor: | Saylor Academy |
|---|---|
| Exam Name: | Managerial Accounting |
| Exam Number: | BUS105 / SAYA-0009 |
| Available Languages: | English |
| Exam Price: | Free; proctor fee $5 USD |
| Real Exam Qty: | 50 |
| Certificate Validity Period: | No expiration |
| Exam Format: | Multiple Choice |
| Passing Score: | 70% |
| Exam Duration: | 120 minutes |
| 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: Budgeting and Planning | 10-15% | - Cash budgets - Operating budgets - Master budget components - Budget preparation process |
| Topic 2: Cost-Volume-Profit Analysis | 15-20% | - Contribution margin and ratio - Sensitivity analysis - Break-even point calculation - Target profit analysis |
| Topic 3: Differential Analysis and Decision Making | 10-15% | - Special order decisions - Relevant vs irrelevant costs - Make-or-buy decisions - Product line and segment analysis |
| Topic 4: Costing Systems | 10-15% | - Job-order costing - Overhead allocation - Process costing |
| Topic 5: Standard Costs and Variance Analysis | 10-15% | - Variance interpretation and usage - Manufacturing overhead variances - Direct materials and labor variances |
| Topic 6: Statement of Cash Flows | 5-10% | - Preparation and interpretation - Operating, investing, and financing activities |
| Topic 7: Role of Managerial Accounting | 10-15% | - Planning, controlling, and decision-making functions - Difference between financial and managerial accounting - Ethics and professional standards |
| Topic 8: Cost Concepts and Classification | 15-20% | - Product vs period costs - Cost behavior patterns - Direct vs indirect costs - Fixed, variable, and mixed costs |
Saylor Managerial Accounting (SAYA-0009) (BUS105) — Questions Candidates Actually Ask
The BUS105 exam, officially known as Saylor Managerial Accounting (SAYA-0009), is the Saylor test that leads to the Saylor Direct Credit certification at the Introductory / College Level level. Passing it validates the skills employers expect from a certified professional.
The BUS105 exam contains 50 questions, and you have 120 minutes to complete them. Work out your per-question pace before test day, and flag slow items instead of stalling on them — time pressure, not knowledge, sinks many first attempts. Timed mock exams in the Actual4Exams test engines are the most reliable way to build that rhythm.
The passing score for the BUS105 exam is 70%, and the official registration fee is Free; proctor fee $5 USD. If you miss the mark, a retake means paying the full fee again, so book your seat only when you are ready. A practical benchmark: score consistently above the passing line on timed practice tests before scheduling the real exam.
No formal prerequisites; basic knowledge of financial accounting recommended
Entry requirements can change, so confirm the latest conditions on the official exam page: https://learn.saylor.org/course/view.php?id=24.
You can book the BUS105 exam through the official registration channels below:
Exam delivery: Online, proctored (for credit) or non-proctored. Seats at popular test centers fill quickly, so schedule early once your preparation is on track.
Saylor recommends the following training options for Saylor Managerial Accounting (SAYA-0009) candidates:
Pair any course with the 52 practice questions from Actual4Exams to measure how ready you really are before paying the exam fee.
Yes. A free PDF demo of the Saylor Managerial Accounting (SAYA-0009) questions is available, so you can check the question style and answer quality before you pay. Every purchase also includes 365 days of free updates, and if the product expires you can renew the update service at a 50% discount from your member zone.
If you take the corresponding BUS105 exam within 60 days of purchase and do not pass, you can apply for a full refund under the 100% Money Back Guarantee: submit a scan of your enrollment slip and your official Score Report (PDF) within 2 days of the exam date, and the claim is processed within 7 days. Attempts made within 3 days of purchase, downloads without an actual exam attempt, free materials, and expired orders are not eligible, and the candidate name must match the payer name. Prefer new material instead of a refund? You can exchange your purchase for two free products of equal value and keep the update service on your original product. As for delivery, the files are available for instant download and are also emailed to you within one minute of payment — if nothing arrives within 2 hours, contact customer service. There is no limit on how many computers you can install the product on.
The official Saylor Managerial Accounting (SAYA-0009) outline is organized into 8 domains. The first three are:
- Cost-Volume-Profit Analysis — 15-20% of the exam
- Statement of Cash Flows — 5-10% of the exam
- Role of Managerial Accounting — 10-15% of the exam
See the complete exam topics section above for the full outline and the weighting of every domain.
Saylor Managerial Accounting (SAYA-0009) Sample Questions:
Ladron Candies is analyzing sales and production data for the holiday boxes they produced last year. The company expected to use 2 pounds of direct materials to produce one box of specialty candy at a cost of $3.00 per pound. Invoices show the company purchased 1,650,000 pounds of direct materials at $2.90 per pound and used 1,580,000 pounds in production. They sold 800,000 boxes of candy to retailers. What is the materials quantity variance?
- A. $(165,000) favorable materials quantity variance
- B. $(60,000) favorable materials quantity variance
- C. $(60,000) unfavorable materials quantity variance
- D. $(165,000) unfavorable materials quantity variance
Correct Answer: B 🗳️
SJ Candles subscribes to a management theory known as management by exception. Which of the following best describes a situation where management by exception would be applied?
- A. Management is faced with an ethical issue regarding a decision about investing in long-term assets
- B. There is a $26,000 unfavorable labor rate variance that is 1% higher than their threshold for investigating variances
- C. There are significant activities occurring outside of the relevant range which require additional analysis
- D. Tax savings resulted in an unplanned 25% increase to net income in year 2
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. Return on investment for shareholders
- B. Investments in assets decisions
- C. Meeting cost budgets
- D. Revenues, costs, and resulting profits
Correct Answer: D 🗳️
Which of the following employees of ABC Corporation is most likely to receive the report regarding the internal audit committee's control findings?
- A. Managerial accountant
- B. Chief financial officer
- C. Plant manager
- D. Payroll clerk
Correct Answer: B 🗳️
How does a statement of cash flows provide value for a company?
- A. By showing the change from the beginning cash balance to the ending cash balance on the balance sheet
- B. By showing revenues and expenses using the accrual basis of accounting
- C. By showing assets, liabilities, and owners' equity at a point in time
- D. By showing events that changed the stockholder's equity over the course of the accounting period
Correct Answer: A 🗳️
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We still understand the effort, time, and money you will invest in preparing for your certification exam, which makes failure in the Saylor BUS105 exam really painful and disappointing. Although we cannot reduce your pain and disappointment but we can certainly share with you the financial loss.
This means that if due to any reason you are not able to pass the BUS105 actual exam even after using our product, we will reimburse the full amount you spent on our products. you just need to mail us your score report along with your account information to address listed below within 7 days after your unqualified certificate came out.
