PDF Version DemoBooking the BUS105 exam is an investment, and a failed attempt means paying the registration fee all over again. With 52 practice questions from Getcertkey, you walk into the Saylor Managerial Accounting (SAYA-0009) exam knowing exactly where you stand.
Saylor BUS105 Exam Overview:
| Certification Vendor: | Saylor Academy |
|---|---|
| Exam Name: | Managerial Accounting |
| Exam Number: | BUS105 / SAYA-0009 |
| Certificate Validity Period: | No expiration |
| Available Languages: | English |
| Passing Score: | 70% |
| Exam Price: | Free; proctor fee $5 USD |
| Real Exam Qty: | 50 |
| Exam Duration: | 120 minutes |
| Exam Format: | Multiple Choice |
| 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 |
|---|---|---|
| Statement of Cash Flows | 5-10% | - Preparation and interpretation - Operating, investing, and financing activities |
| Cost-Volume-Profit Analysis | 15-20% | - Sensitivity analysis - Break-even point calculation - Contribution margin and ratio - Target profit analysis |
| Cost Concepts and Classification | 15-20% | - Cost behavior patterns - Direct vs indirect costs - Product vs period costs - Fixed, variable, and mixed costs |
| Budgeting and Planning | 10-15% | - Budget preparation process - Master budget components - Cash budgets - Operating budgets |
| Standard Costs and Variance Analysis | 10-15% | - Direct materials and labor variances - Variance interpretation and usage - Manufacturing overhead variances |
| Role of Managerial Accounting | 10-15% | - Ethics and professional standards - Difference between financial and managerial accounting - Planning, controlling, and decision-making functions |
| Differential Analysis and Decision Making | 10-15% | - Make-or-buy decisions - Product line and segment analysis - Relevant vs irrelevant costs - Special order decisions |
| Costing Systems | 10-15% | - Job-order costing - Overhead allocation - Process costing |
BUS105 Exam FAQs for 2026 Candidates
Which certification does the BUS105 exam lead to?
The BUS105 exam is the official Saylor Academy exam behind the Saylor Direct Credit certification, validating the skills measured by the Saylor Managerial Accounting (SAYA-0009) credential. It sits at the Introductory / College Level level of the Saylor Academy certification program.
How many questions are on the BUS105 exam, and how much time do I get?
The BUS105 exam contains 50 questions to be completed within 120 minutes. Before exam day, divide the available time by the question count to work out a comfortable per-question pace, and mark any item that eats into it so you can return later instead of getting stuck. Timed sessions in the Getcertkey test engines make that pacing automatic — run at least two full-length mock exams under the clock so time pressure never becomes the reason you drop points.
What score do I need to pass the BUS105 exam, and what does it cost?
The passing score for the BUS105 exam is 70%, and the official registration fee is Free; proctor fee $5 USD. Retakes are not discounted — every new attempt means paying the full fee again — so it pays to measure yourself before you book. Work through the 52 practice questions on Getcertkey, sit a timed practice test, and schedule your exam only when your scores are consistently comfortable. That simple habit is the cheapest exam strategy there is.
Are there any prerequisites for the BUS105 exam?
No formal prerequisites; basic knowledge of financial accounting recommended Requirements can change when Saylor Academy revises its certification program, so confirm the current eligibility rules on the official exam page before you register.
How do I register for the BUS105 exam?
You can book the Saylor Managerial Accounting (SAYA-0009) exam through the official registration channels below:
As for delivery, the exam is offered in the following format: Online, proctored (for credit) or non-proctored. Choose the option that suits you best when you book your seat.
What official training is recommended for the BUS105 exam?
Saylor Academy recommends the following training resources for the Saylor Managerial Accounting (SAYA-0009) exam:
Official courses build the foundation; the 52 practice questions from Getcertkey then show you how that knowledge is examined, so the two work best together.
Can I try the BUS105 practice questions before I buy?
Yes. Getcertkey provides a free BUS105 PDF demo so you can review the question style and answer quality before purchasing. Every purchase also includes 365 days of free updates — if Saylor revises the exam during that period, the updated material reaches you at no cost. Once the free-update year ends, you can extend your update service at a 50% discount.
What if I fail the BUS105 exam, and how is my order delivered?
Every Saylor Managerial Accounting (SAYA-0009) purchase on Getcertkey is covered by a 100% money-back guarantee with clear conditions: if you take the corresponding exam within 60 days of your purchase and do not pass, you can claim a full refund by submitting a scanned copy of your exam enrollment slip and your official score report as a PDF within two days of the exam date; claims are processed within seven days of submission. The guarantee does not apply to exams taken within three days of purchase, to material that was downloaded but never used in an exam attempt, or to free products and expired orders, and the candidate name must match the payer name. If you would rather not take a refund, you can instead exchange your purchase for two free exam preparation products of equal value and keep the update service on your original product.
Delivery is instant: your download is sent to your email within one minute of payment, with no limit on how many computers you may install the material on. If nothing arrives within two hours, check your spam folder and contact customer service for help.
What topics are covered in the BUS105 exam?
The Saylor Managerial Accounting (SAYA-0009) exam blueprint is organized into 8 domains. The first three are:
- Differential Analysis and Decision Making — 10-15% of the exam
- Budgeting and Planning — 10-15% of the exam
- Role of Managerial Accounting — 10-15% of the exam
For the complete domain-by-domain breakdown, scroll up to the full exam topics outline above and use it to plan how you distribute your study time.
Saylor Managerial Accounting (SAYA-0009) Sample Questions:
Question 1
SJ Candles manufactures two types of candles. Soy candles require three times the number of labor hours as paraffin candles to produce. If SJ wishes to maximize the limited number of direct labor available to them, which of the following calculations will guide them in their planning?
A. Contribution margin per unit of constraint
B. Inventory turnover ratio
C. Equivalent units for direct materials
D. Free cash flow
Question 2
Wycliff Corp. had an immaterial credit balance of $1,250 in the manufacturing overhead account after $21,750 was applied to the WIP inventory account. To close the manufacturing overhead account at the end of the period, assuming no further transactions took place, what should Wycliff do?
A. Debit cost of goods sold $1,250; credit manufacturing overhead $1,250
B. Debit manufacturing overhead $20,500; credit cost of goods sold $20,500
C. Debit manufacturing overhead $1,250; credit cost of goods sold $1,250
D. Debit cost of goods sold $20,500; credit manufacturing overhead $20,500
Question 3
Ladron Candies is analyzing sales and production data for the holiday boxes they produced last year. The company expected to use 0.10 direct labor hours to produce one box of specialty candy, and the variable overhead rate was $2.00 per hour. According to payroll records, the company paid for a total of 104,000 hours of direct labor wages. The actual variable overhead costs totaled $200,000. They sold 800,000 boxes of candy to retailers. What is the variable overhead efficiency variance?
A. $8,000 unfavorable variable overhead efficiency variance
B. $48,000 favorable variable overhead efficiency variance
C. $48,000 unfavorable variable overhead efficiency variance
D. $8,000 favorable variable overhead efficiency variance
Question 4
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. $9,000
B. $1,800
C. $4,500
D. $3,325
Question 5
Using the high-low method, what are the expected production costs for 600 units in December?
A. $3,250
B. $3,498
C. $3,391
D. $3,300
Solutions:
| Question 1 Answer: A | Question 2 Answer: A | Question 3 Answer: C | Question 4 Answer: C | Question 5 Answer: D |
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