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Certification exams change, and study material has to keep up. The BUS105 (Saylor Managerial Accounting (SAYA-0009)) question bank at PracticeTorrent is reviewed continuously and comes with 365 days of free updates, so your 2026 preparation always reflects the current exam.
| Certification Vendor: | Saylor Academy |
|---|---|
| Exam Name: | Managerial Accounting |
| Exam Number: | BUS105 / SAYA-0009 |
| Certificate Validity Period: | No expiration |
| Exam Price: | Free; proctor fee $5 USD |
| Real Exam Qty: | 50 |
| Passing Score: | 70% |
| Exam Format: | Multiple Choice |
| Exam Duration: | 120 minutes |
| Available Languages: | English |
| 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 |
| Section | Weight | Objectives |
|---|---|---|
| Cost Concepts and Classification | 15-20% | - Fixed, variable, and mixed costs - Product vs period costs - Cost behavior patterns - Direct vs indirect costs |
| Differential Analysis and Decision Making | 10-15% | - Product line and segment analysis - Make-or-buy decisions - Special order decisions - Relevant vs irrelevant costs |
| Standard Costs and Variance Analysis | 10-15% | - Direct materials and labor variances - Manufacturing overhead variances - Variance interpretation and usage |
| Budgeting and Planning | 10-15% | - Master budget components - Budget preparation process - Cash budgets - Operating budgets |
| Cost-Volume-Profit Analysis | 15-20% | - Target profit analysis - Sensitivity analysis - Contribution margin and ratio - Break-even point calculation |
| Role of Managerial Accounting | 10-15% | - Ethics and professional standards - Difference between financial and managerial accounting - Planning, controlling, and decision-making functions |
| Costing Systems | 10-15% | - Overhead allocation - Job-order costing - Process costing |
| Statement of Cash Flows | 5-10% | - Operating, investing, and financing activities - Preparation and interpretation |
The BUS105 exam, officially known as Saylor Managerial Accounting (SAYA-0009), is the Saylor test that leads to the Saylor Direct Credit certification at the Introductory / College Level level. Passing it validates the skills employers expect from a certified professional.
The BUS105 exam contains 50 questions, and you have 120 minutes to complete them. Work out your per-question pace before test day, and flag slow items instead of stalling on them — time pressure, not knowledge, sinks many first attempts. Timed mock exams in the PracticeTorrent test engines are the most reliable way to build that rhythm.
The passing score for the BUS105 exam is 70%, and the official registration fee is Free; proctor fee $5 USD. If you miss the mark, a retake means paying the full fee again, so book your seat only when you are ready. A practical benchmark: score consistently above the passing line on timed practice tests before scheduling the real exam.
No formal prerequisites; basic knowledge of financial accounting recommended
Entry requirements can change, so confirm the latest conditions on the official exam page: https://learn.saylor.org/course/view.php?id=24.
You can book the BUS105 exam through the official registration channels below:
Exam delivery: Online, proctored (for credit) or non-proctored. Seats at popular test centers fill quickly, so schedule early once your preparation is on track.
Saylor recommends the following training options for Saylor Managerial Accounting (SAYA-0009) candidates:
Pair any course with the 52 practice questions from PracticeTorrent to measure how ready you really are before paying the exam fee.
Yes. A free PDF demo of the Saylor Managerial Accounting (SAYA-0009) questions is available, so you can check the question style and answer quality before you pay. Every purchase also includes 365 days of free updates, and if the product expires you can renew the update service at a 50% discount from your member zone.
If you take the corresponding BUS105 exam within 60 days of purchase and do not pass, you can apply for a full refund under the 100% Money Back Guarantee: submit a scan of your enrollment slip and your official Score Report (PDF) within 2 days of the exam date, and the claim is processed within 7 days. Attempts made within 3 days of purchase, downloads without an actual exam attempt, free materials, and expired orders are not eligible, and the candidate name must match the payer name. Prefer new material instead of a refund? You can exchange your purchase for two free products of equal value and keep the update service on your original product. As for delivery, the files are available for instant download and are also emailed to you within one minute of payment — if nothing arrives within 2 hours, contact customer service. There is no limit on how many computers you can install the product on.
The official Saylor Managerial Accounting (SAYA-0009) outline is organized into 8 domains. The first three are:
See the complete exam topics section above for the full outline and the weighting of every domain.
Myer Inc. achieved their goal of reducing their employee turnover rate by 15%. Which of the following perspectives of their balanced scorecard is most likely to include this measure?
Correct Answer: D 🗳️
Use the statement of cash flows to calculate the free cash flow.
Correct Answer: B 🗳️
Archer Corporation manufactures coffee cups in the Midwest. Using this data, calculate the total current period manufacturing costs for the Schedule of Cost of Goods Manufactured for the year ending on December 31, 2021.

Correct Answer: C 🗳️
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?
Correct Answer: C 🗳️
Thompson Dental is deciding between two lease options for a new copier. They anticipate making 22,500 copies spread evenly over the course of the year. Which of the following options should they choose if they want to save the most money on an annual basis, and how much money will they save?
Option 1: Monthly lease: $225, Included copies: 1,500/month, Additional copies: $0.15 per copy Option 2: Monthly lease: $250, Included copies: 1,800/month, Additional copies: $0.02 per copy
Correct Answer: A 🗳️
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