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SAP Certified Application Associate - Management Accounting (CO) with SAP ERP 6.0 EHP4 Sample Questions:

1. Which planning transactions create secondary costs on the receivers?
Note: There are 2 correct answers to this question.

A) Plan assessment
B) Plan distribution
C) Transfer of personnel cost from HR
D) Transfer of depreciations from Asset Accounting
E) Activity input planning

2. A certain cost element has conflicting cost center assignments in the Default Account Assignment field (cost element master data) and in the Automatic Account Assignment table (IMG). What happens when a document is posted with this cost element?

A) The Default Account Assignment (cost element master data) has a higher priority.
B) The system prompts you in a dialog box.
C) The Automatic Account Assignment (IMG) has a higher priority.
D) An error message is displayed.

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

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

4. A customer using account based CO-PA sells material from stock. How is the 'cost of goods sold' transferred and valuated?

A) Material costs are taken from the billing document (valuated according price control).
B) Material costs are taken from the billing document (valuated with cost component structure).
C) Material costs are taken from the goods issue posting (valuated with cost component structure).
D) Material costs are taken from the goods issue posting (valuated according price control).

5. What planning options do you have on internal orders? Note: There are 3 correct answers to this question.

A) Overall planning
B) Easy cost planning
C) Top-down planning for order hierarchies
D) Activity output planning
E) Unit cost estimate

Solutions: