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Saylor Managerial Accounting (SAYA-0009) Exam Sample Questions (Q40-Q45):

NEW QUESTION # 40
What is the balance in the manufacturing overhead account after these transactions were recorded, assuming the beginning balance was zero?

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

Answer: A

NEW QUESTION # 41
How does a statement of cash flows provide value for a company?

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

Answer: D

NEW QUESTION # 42
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 # 43
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. 15,360 units
B. 16,000 units
C. 14,800 units
D. 12,800 units

Answer: C

NEW QUESTION # 44
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. Activity-based costing
B. Job costing
C. Departmental costing
D. Process costing

Answer: D

NEW QUESTION # 45
......

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