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Exam BUS105 Material, BUS105 Passguide

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Saylor Managerial Accounting (SAYA-0009) Exam Sample Questions (Q25-Q30):

NEW QUESTION # 25
How does a statement of cash flows provide value for a company?

A. By showing revenues and expenses using the accrual basis of accounting
B. By showing events that changed the stockholder's equity over the course of the accounting period
C. By showing the change from the beginning cash balance to the ending cash balance on the balance sheet
D. By showing assets, liabilities, and owners' equity at a point in time

Answer: C

NEW QUESTION # 26
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?

A. Financial performance
B. Learning and growth
C. Customer satisfaction
D. Internal business process

Answer: B

NEW QUESTION # 27
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 cost of goods sold $20,500; credit manufacturing overhead $20,500
C. Debit manufacturing overhead $20,500; credit cost of goods sold $20,500
D. Debit cost of goods sold $1,250; credit manufacturing overhead $1,250

Answer: D

NEW QUESTION # 28
Diamonds and More produced a new line of necklaces that sell for $350 each. Management requires a profit equal to 40 percent of the selling price. What is the target cost of this product?

A. $210
B. $175
C. $350
D. $140

Answer: A

NEW QUESTION # 29
Which of the following activities would be included in the cash flows from the financing section of the statement of cash flows?

A. Purchase of property and equipment
B. Cash dividends paid to noncontrolling interests
C. Cash receipts from customers
D. Increase in accounts receivable

Answer: B

NEW QUESTION # 30
......

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