[Jun 29, 2026] Latest BUS105 Exam with Accurate Managerial Accounting (SAYA-0009) Exam PDF Questions
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NEW QUESTION # 22
Strang Tax provides tax consulting services to its clients whom they charge on an hourly basis. They would like to use differential analysis to determine whether profits would change if they dropped certain clients. Which of the following items should be excluded from this analysis?
- A. Rent expenses
- B. Project management costs
- C. Consulting fees
- D. Wages payable
Answer: A
NEW QUESTION # 23
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.
- A. $604,000
- B. $925,000
- C. $554,000
- D. $679,000
Answer: A
NEW QUESTION # 24
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. Decreasing revenues have created a demand for decreasing expenses
- B. The company just opened a new factory in another state
- C. Additional employees are necessary to manage an increase in production
- D. The company is adding five new product lines in the next year
Answer: A
NEW QUESTION # 25
How does a statement of cash flows provide value for a company?
- A. By showing the change from the beginning cash balance to the ending cash balance on the balance sheet
- B. By showing assets, liabilities, and owners' equity at a point in time
- C. By showing events that changed the stockholder's equity over the course of the accounting period
- D. By showing revenues and expenses using the accrual basis of accounting
Answer: A
NEW QUESTION # 26
Using this data, what is the contribution margin?
- A. $625,000
- B. $121,000
- C. $365,000
- D. $326,000
Answer: D
NEW QUESTION # 27
Which of the following would be a measure of managerial accounting?
- A. Capital budget
- B. The balance sheet
- C. Statement of cash flows
- D. Total liabilities as of June 1
Answer: A
NEW QUESTION # 28
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 manufacturing overhead $1,250; credit cost of goods sold $1,250
- B. Debit manufacturing overhead $20,500; credit cost of goods sold $20,500
- C. Debit cost of goods sold $1,250; credit manufacturing overhead $1,250
- D. Debit cost of goods sold $20,500; credit manufacturing overhead $20,500
Answer: C
NEW QUESTION # 29
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. Check whether the company has a policy on resolving ethical conflicts
- B. Resign from the company
- C. Report the managers to the CEO
- D. Consider inflating the profits for the year, since it is only a 2% difference
Answer: A
NEW QUESTION # 30
This is select financial statement data for Binks Corporation. What is the inventory turnover ratio for year 2?
- A. 4.4
- B. 2.3
- C. 4.7
- D. 7.2
Answer: C
NEW QUESTION # 31
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. 86%
- D. 14%
Answer: D
NEW QUESTION # 32
What is the formula to calculate working capital?
- A. Current assets - Current liabilities
- B. Total assets - Total liabilities
- C. Current assets + Current liabilities
- D. Total assets - Current liabilities
Answer: A
NEW QUESTION # 33
Valley Manufacturing uses a process costing system. Which of the following journal entries would correctly record $3,180 of manufacturing overhead to the assembly department?
- A.
- B.
- C.
- D.
Answer: A
NEW QUESTION # 34
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 2x higher than current liabilities
- B. Current assets increased at a rate nearly 10x higher than current liabilities
- C. Current assets increased at a rate nearly 6x higher than current liabilities
- D. Current assets increased at a rate nearly 4x higher than current liabilities
Answer: B
NEW QUESTION # 35
Managers have several different methods from which to choose when evaluating long-term investments. Which method disregards the time value of money as a factor?
- A. Net present value
- B. Annuity tables
- C. Internal rate of return
- D. Payback
Answer: D
NEW QUESTION # 36
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. Job costing
- B. Departmental costing
- C. Process costing
- D. Activity-based costing
Answer: C
NEW QUESTION # 37
These tables pertain to the blending department of Martinez Corporation, a paint manufacturer, for the month of August.
Units accounted for in the mixing department:
Total costs to be accounted for in the mixing department:
What is the cost per equivalent unit for direct labor, and what is the cost of direct labor to be assigned to ending work in process inventory?
- A. $14 per equivalent unit; $7,000 direct labor cost assigned to ending WIP inventory
- B. $101 per equivalent unit; $85,850 direct labor cost assigned to ending WIP inventory
- C. $14 per equivalent unit; $8,400 direct labor cost assigned to ending WIP inventory
- D. $101 per equivalent unit; $60,600 direct labor cost assigned to ending WIP inventory
Answer: A
NEW QUESTION # 38
Which row correctly identifies the calculation to establish standard costs for direct materials, direct labor, and factory overhead?
- A. Row 4
- B. Row 3
- C. Row 2
- D. Row 1
Answer: A
NEW QUESTION # 39
The accounting department for Aramai Inc. is preparing the cash flow statement for the current year. Using the select financial statement data below, what is Aramai's net income when converted to cash provided by operating activities, using the indirect method?
- A. $545,350
- B. $493,550
- C. $553,350
- D. $380,650
Answer: B
NEW QUESTION # 40
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. $4,500
- C. $1,800
- D. $9,000
Answer: B
NEW QUESTION # 41
Wycliff Corporation manufactured Job #3 during the month of May. On May 29, 100% of the product was finished and sold on account for $150. These journal entries were recorded during production:
On May 31, Wycliff determined that the amount remaining in the manufacturing overhead account was immaterial and closed it out. What was the amount of gross profit before closing the manufacturing account, and what effect did closing the manufacturing account have on gross profit?
- A. Gross profit was $44; gross profit decreased by $1.00 after closing manufacturing overhead.
- B. Gross profit was $44; gross profit increased by $1.00 after closing manufacturing overhead.
- C. Gross profit was $75; gross profit decreased by $1.00 after closing manufacturing overhead.
- D. Gross profit was $75; gross profit increased by $1.00 after closing manufacturing overhead.
Answer: C
NEW QUESTION # 42
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