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Updated: Aug 28, 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
Available Languages:English
Exam Format:Multiple Choice, Problem Solving
Exam Price:Free
Exam Duration:180 minutes
Recommended Training:Saylor Academy BUS105 Course Materials
OpenStax Managerial Accounting Textbook
Exam Registration:Saylor BUS105 Course Page
Sample Questions:Saylor BUS105 Sample Questions
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:

TopicDetails
Topic 1
  • 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 2
  • 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 3
  • Using Differential Analysis to Make Decisions: This section of the exam measures the skills of business managers and covers how to use relevant cost analysis for decision-making. It focuses on identifying avoidable costs and evaluating options such as outsourcing, special orders, and product line decisions.
Topic 4
  • 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 5
  • Cost Behavior Patterns: This section of the exam measures the skills of business managers and covers how different costs behave relative to changes in activity levels. It outlines fixed, variable, and mixed cost patterns, and explains how this understanding helps in planning and budgeting.
Topic 6
  • Budgets: This section of the exam measures the skills of accounting analysts and covers the development and use of various budgets. It explores operating budgets, cash budgets, and master budgets, and explains how they support financial planning and performance management.
Topic 7
  • 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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