Pass Saylor BUS105 Exam Quickly With ExamTorrent [Q22-Q45]

Pass Saylor BUS105 Exam Quickly With ExamTorrent

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Saylor BUS105 Exam Syllabus Topics:

Topic	Details
Topic 1	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 2	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 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	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	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 6	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 7	Statement of Cash Flows: This section of the exam measures the skills of business managers and covers the preparation and interpretation of cash flow statements. It explains how to track cash inflows and outflows from operating, investing, and financing activities.
Topic 8	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.
Topic 9	Using Managerial Accounting: Trends and Ratios: This section of the exam measures the skills of accounting analysts and covers the use of trend analysis and financial ratios. It focuses on evaluating business health and operational efficiency through key accounting indicators.
Topic 10	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.

 

NEW QUESTION # 22
This is select financial statement data for the three divisions of Technology Goods, Inc. Assuming all assets are operating assets, what is the return on investment for each division?

• A. 82.2%, 39.0%, 66.0%
• B. 33.1%, 31.3%, 31.2%
• C. 53.0%, 32.0%, 50.9%
• D. 17.8%, 10.0%, 15.9%

Answer: D

NEW QUESTION # 23
Use the following relevant data to assign costs to units transferred out and units in ending WIP inventory. Total Units Accounted For:

Cost per Equivalent Unit:

What is the total cost of production?

• A. $3,325
• B. $1,800
• C. $4,500
• D. $9,000

Answer: C

NEW QUESTION # 24
This is the balance sheet for Swinney Services. Using trend analysis, what does this information tell us about the trends for current assets and current liabilities?

• A. Current assets increased at a rate nearly 10x higher than current liabilities
• B. Current assets increased at a rate nearly 6x higher than current liabilities
• C. Current assets increased at a rate nearly 4x higher than current liabilities
• D. Current assets increased at a rate nearly 2x higher than current liabilities

Answer: A

NEW QUESTION # 25
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. 74%
• B. 23%
• C. 14%
• D. 86%

Answer: C

NEW QUESTION # 26
What is the formula to calculate working capital?

• A. Current assets + Current liabilities
• B. Current assets - Current liabilities
• C. Total assets - Total liabilities
• D. Total assets - Current liabilities

Answer: B

NEW QUESTION # 27
You are the financial accountant for Antioch Ski Resort. Managers have been promised end-of-year bonuses if profits for the year increase by 10%. At the end of the year, you determine that profits increased by only 8%, and the managers ask you to "fudge the numbers a bit" so they can still receive their bonuses. What should you do?

• A. Resign from the company
• B. Report the managers to the CEO
• C. Check whether the company has a policy on resolving ethical conflicts
• D. Consider inflating the profits for the year, since it is only a 2% difference

Answer: C

NEW QUESTION # 28
Which row correctly identifies the calculation to establish standard costs for direct materials, direct labor, and factory overhead?

• A. Row 1
• B. Row 3
• C. Row 2
• D. Row 4

Answer: D

NEW QUESTION # 29
This is select financial statement data for Binks Corporation. What is the inventory turnover ratio for year 2?

• A. 4.7
• B. 2.3
• C. 7.2
• D. 4.4

Answer: A

NEW QUESTION # 30
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

Answer: B

NEW QUESTION # 31
Coffee Beanz, Inc. currently maintains decentralized operations. The CEO is evaluating whether the company should centralize their operations. Which of the following situations would make centralized operations more beneficial than decentralized?

• A. The company is adding five new product lines in the next year
• B. Additional employees are necessary to manage an increase in production
• C. Decreasing revenues have created a demand for decreasing expenses
• D. The company just opened a new factory in another state

Answer: C

NEW QUESTION # 32
What is the balance in the manufacturing overhead account after these transactions were recorded, assuming the beginning balance was zero?

• A. $700
• B. $6,700
• C. $4,780
• D. $6,000

Answer: A

NEW QUESTION # 33
Using the high-low method, what are the expected production costs for 600 units in December?

• A. $3,300
• B. $3,498
• C. $3,391
• D. $3,250

Answer: A

NEW QUESTION # 34
Using this data, what is the contribution margin?

• A. $121,000
• B. $326,000
• C. $625,000
• D. $365,000

Answer: B

NEW QUESTION # 35
Wycliff Corporation practices activity-based management at their manufacturing facility. Which of the following events would most likely be the result of a decision made using activity-based management theory?

• A. Customer service representatives responded to vendor complaints
• B. The packaging department was moved closer to the shipping department
• C. Plant managers assisted in calculating a plant-wide overhead rate
• D. Direct labor costs were assigned to work-in-process accounts

Answer: B

NEW QUESTION # 36
Which of the following statements is a true statement about flexible budgets?

• A. The flexible budget is prepared before the master budget to assist with planning
• B. Selling and administrative expenses are reported in the flexible budget
• C. Cost variance analysis is an integral part of preparing a flexible budget
• D. The actual number of units sold is irrelevant to a flexible budget

Answer: B

NEW QUESTION # 37
SJ Candles is performing a cost-volume-profit analysis to prepare for year 2. Fixed costs are expected to remain the same as year 1, but variable costs per unit are expected to increase by 10%. They plan to keep the same sales price but want to know what level of sales must be achieved in year 2 to maintain the same operating profit.

• A. $398,350
• B. $405,789
• C. $282,700
• D. $424,050

Answer: B

NEW QUESTION # 38
Bethel Bakery manufactures frosted sugar cookies. They maintain separate work-in-process accounts for their blending, cutting, baking, decorating, and packaging departments. Which costing method is Bethel Bakery most likely using?

• A. Departmental costing
• B. Process costing
• C. Job costing
• D. Activity-based costing

Answer: B

NEW QUESTION # 39
Use the statement of cash flows to calculate the free cash flow.

• A. $77,000
• B. $3,000
• C. $22,000
• D. $52,000

Answer: B

NEW QUESTION # 40
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. A vendor replaced a member of its board of directors
• B. The company needs a cloud-based document storage system
• C. A customer's sales are growing rapidly
• D. The company's revenues increased by $14,000,000 over the past twelve months

Answer: B

NEW QUESTION # 41
Which of the following would be a measure of managerial accounting?

• A. Statement of cash flows
• B. Capital budget
• C. The balance sheet
• D. Total liabilities as of June 1

Answer: B

NEW QUESTION # 42
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