Passing exam with BUS105 latest training materials

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Updated: Sep 02, 2026

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Saylor BUS105 Exam Overview:

Certification Vendor:Saylor Academy
Exam Name:Managerial Accounting
Exam Number:BUS105 / SAYA-0009
Passing Score:70%
Exam Duration:120 minutes
Real Exam Qty:50
Available Languages:English
Exam Format:Multiple Choice
Certificate Validity Period:No expiration
Exam Price:Free; proctor fee $5 USD
Recommended Training:Free Course Materials & Study Guide
Exam Registration:Saylor Academy Course Page
Sample Questions:Saylor BUS105 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:

TopicDetails
Topic 1
  • Process Costing: This section of the exam measures the skills of accounting analysts and covers process costing systems used in mass production environments. It includes the calculation of unit costs across departments and the preparation of production cost reports.
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
  • 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 4
  • 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.
Topic 5
  • Job Costing: This section of the exam measures the skills of business managers and covers how costs are assigned to specific jobs or products. It introduces job order costing systems and discusses how to track materials, labor, and overhead for customized production orders.
Topic 6
  • Managerial Accounting: This section of the exam measures the skills of accounting analysts and covers the role of managerial accounting within organizations. It explains how internal financial information is used to support planning, controlling, and decision-making activities and contrasts it with financial accounting.

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

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