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

1. A customer wants to allocate the over absorption/under absorption of cost centers source related to receiver. What is the most accurate allocation rule?

A) Assessment of posted amounts based on any derivation rule of characteristics.
B) Assessment of fixed portions based on any value field of the market segments.
C) Assessment of posted amounts based on any value field of the market segments.
D) Assessment of fixed portions based on statistical key figures of the market segment.

2. A customer asks you to explain the category price variances received on production orders. What could be the reason for price variances? Note: There are 2 correct answers to this question.

A) The master data of the consumed materials is V price indicated.
B) The respective routing has changed.
C) The valuation variants of the cost estimate and the production order are different.
D) The activity types were consumed from different cost centers.

3. Which of the following are the right organizational assignments starting from the top of the organization structure (top-down)?

A) Controlling area, Operating concern, Company code, Plant, Storage location
B) Company code, Operating concern, Controlling area, Plant, Storage location
C) Operating concern, Controlling area, Company code, Plant, Storage location
D) Operating concern, Controlling area, Company code, Storage location, Plant

4. Which of the following views and results do profit center accounting reports in New GL provide? Note: There are 3 correct answers to this question.

A) Return on investment
B) Cost of goods sold
C) Variance categories of production
D) Balance sheet statement
E) Fixed and variable cost portions

5. A customer wants to settle an internal order to cost centers, but receives an error message. What do you check?

A) The costing sheet.
B) The system and the user status.
C) The PA transfer structure of the order.
D) The sender and receiver to be assigned to the same profit center.

Solutions: