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SAP Certified Application Associate - Management Accounting (CO) with SAP ERP 6.0 EHP5 Sample Questions:

1. Which of the following are correct descriptions of profit centers? Note: There are 3 correct answers to this question.

A) Profit centers are sub units of cost centers.
B) Profit centers are structured in a standard hierarchy.
C) Profit centers represent an area of responsibility for cost and revenues.
D) Profit centers are the basic organizational units of profitability analysis.
E) Profit centers are usually structured in the hierarchy by region, function or product.

2. A customer wants you to explain the results of the preliminary costing of a production order. How are the results determined?

A) The standard cost estimate is copied from the material master and adjusted by the order quantity.
B) The quantity structure in the production order is valuated by the costing variant settings.
C) The costs are determined by the cost estimate of the reference order.
D) The actual quantities are valuated with plan values.

3. How can you settle different cost elements of an internal order to different receivers?

A) Use an allocation structure.
B) Use a splitting structure.
C) Use a source structure.
D) Use a PA transfer structure.

4. What is the prerequisite for sales order controlling?

A) The sales order item must have a cost object assigned by a requirement class.
B) The cost object of the sales order item must be created manually in the sales order.
C) A valuated customer order special stock must be assigned to the sales order item.
D) A product cost collector must be assigned to the sales order item.

5. A customer wants to add overhead cost to a material cost estimate with quantity structure, without changing the BOM and routing. Which options does the customer have? Note:
There are 2 correct answers to this question.

A) Easy cost planning
B) Overhead surcharges
C) Template allocation
D) Cost element planning

Solutions: