Exam Name: Managerial Accounting (SAYA-0009) Exam
Certification Provider: Saylor
Corresponding Certification: Saylor Direct Credit Courses
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Check Updated on: Oct 09, 2026
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Saylor BUS105 Exam Overview:
| Certification Vendor: | Saylor Academy |
|---|---|
| Exam Name: | Managerial Accounting (BUS105) |
| Exam Number: | SAYA-0009 |
| Exam Format: | Multiple Choice |
| Passing Score: | 70% |
| Related Certifications: | Saylor Direct Credit |
| Real Exam Qty: | 50 |
| Exam Price: | $5 USD |
| Certificate Validity Period: | No Expiration |
| Available Languages: | English |
| Exam Duration: | 90 minutes |
| Sample Questions: | DOWNLOAD DEMO |
| Exam Way: | Online Proctored Exam |
| Pre Condition: | Completion of BUS103 Introduction to Financial Accounting is recommended. |
| Official Syllabus URL: | https://learn.saylor.org/course/view.php?id=62 |
Saylor BUS105 Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Topic 1: Standard Costing and Variance Analysis | 20% | - Overhead Variance Analysis - Direct Material and Labor Variances - Standard Cost Development |
| Topic 2: Budgeting | 20% | - Budgeted Financial Statements - Master Budget Components - Cash Budget Preparation |
| Topic 3: Cost-Volume-Profit Analysis | 20% | - Contribution Margin Analysis - Cost Behavior Analysis - Break-Even Point Calculation |
| Topic 4: Introduction to Managerial Accounting | 20% | - The Role of Managerial Accounting - Manufacturing Statements - Cost Terminology and Classifications |
| Topic 5: Capital Budgeting Decisions | 20% | - NPV and IRR Methods - Payback Period Analysis - Time Value of Money Concepts |
BUS105 FAQ Before You Buy
Completion of BUS103 Introduction to Financial Accounting is recommended. Rules on eligibility change occasionally, so confirm the current requirements on the official page (official BUS105 exam page) before you pay the fee.
90 minutes for 50 questions. Adapt to the clock now: the Lead1Pass SOFT and APP versions let you control test time and track scores, so the real BUS105 exam feels like a rehearsal you've already done.
Delivery: payment triggers an automatic email within a minute — download immediately, install without limits, and if nothing arrives within 2 hours our round-the-clock support helps (check spam first). Refund: unlike vendors with slow, cumbersome processes, we keep it clear — take the corresponding BUS105 exam within 60 days of purchase, and if you fail, send a scanned enrollment slip plus the official Score Report PDF within 2 days of the exam; the full refund is processed within 7 days. Excluded: exams within 3 days of purchase, candidate names that don't match the payer, and free or expired products. Or exchange for two equal-value products free.
Yes — three different free Saylor Managerial Accounting (SAYA-0009) demos are available to download. Do the demo test first to inspect the value, then decide. Purchases include 365 days of free updates, renewable at 50% off.
The Saylor Managerial Accounting (SAYA-0009) blueprint covers 5 domains — including Budgeting (20%), Introduction to Managerial Accounting (20%), Cost-Volume-Profit Analysis (20%). Weightings point you to the heavy hitters; schedule your review accordingly. The complete outline above lists every subtopic.
$5 USD per attempt, with 70% as the passing score. Since a failed attempt bills again, rehearse with the 52 practice questions from Lead1Pass until your tracked scores clear the mark consistently.
The Saylor Managerial Accounting (SAYA-0009) is Saylor's official exam for the Saylor Direct Credit Courses credential (Professional Certificate level). Before anything else, verify the exam code and name match what you need — then build a plan around the official objectives. Related credentials include Saylor Direct Credit.
Saylor Managerial Accounting (SAYA-0009) Sample Questions:
Using this data, what is the number of units that must be sold in order to achieve a desired after-tax profit of $100,000?
- A. 16,000 units
- B. 14,800 units
- C. 12,800 units
- D. 15,360 units
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. There is a $26,000 unfavorable labor rate variance that is 1% higher than their threshold for investigating variances
- B. Tax savings resulted in an unplanned 25% increase to net income in year 2
- C. Management is faced with an ethical issue regarding a decision about investing in long-term assets
- D. There are significant activities occurring outside of the relevant range which require additional analysis
Correct Answer: A 🗳️
You are the Controller for Healthcare Technology LLC, and you have been tasked with evaluating an upgraded enterprise resource planning system. Which of the following details would be relevant to your decision-making process?
- A. The company needs a cloud-based document storage system
- B. The company's revenues increased by $14,000,000 over the past twelve months
- C. A vendor replaced a member of its board of directors
- D. A customer's sales are growing rapidly
Correct Answer: A 🗳️
What is the formula to calculate working capital?
- A. Total assets - Current liabilities
- B. Total assets - Total liabilities
- C. Current assets - Current liabilities
- D. Current assets + Current liabilities
Correct Answer: C 🗳️
Which of the following would be a measure of managerial accounting?
- A. Total liabilities as of June 1
- B. The balance sheet
- C. Statement of cash flows
- D. Capital budget
Correct Answer: D 🗳️
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