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| Section | Weight | Objectives |
|---|---|---|
| Topic 1: Internal Orders | 15% | - Order types and master data - Settlement and period-end processing - Budgeting, availability control |
| Topic 2: Cost Center Accounting | 20% | - Period-end closing activities - Planning and budgeting - Actual postings and allocations |
| Topic 3: Profit Center Accounting | 12% | - Basic settings and master data - Periodic transfers and reporting - Actual and plan data flows |
| Topic 4: Product Cost Controlling | 25% | - Order controlling and variance analysis - Cost estimates and costing variants - Period-end closing for product costs - Cost object controlling |
| Topic 5: Profitability Analysis (CO-PA) | 13% | - Data transfer and results analysis - Operating concern and characteristics - Costing-based and account-based CO-PA |
| Topic 6: Organizational Concepts and Master Data in CO | 15% | - Organizational units and assignments - Statistical key figures and resources - Cost elements, cost centers, activity types |
Question 1
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 goods issue posting (valuated with cost component structure).
B. Material costs are taken from the billing document (valuated according price control).
C. Material costs are taken from the billing document (valuated with cost component structure).
D. Material costs are taken from the goods issue posting (valuated according price control).
Question 2
Scenario Profit Center Update with real time integration is activated in the New GL. How is the profit center information stored in financial postings to a CO object?
A. In a separate field in the New GL document.
B. In a separate profit center accounting document.
C. In a reconciliation ledger document.
D. In a separate New GL document.
Question 3
How do you receive the internal activities in the material cost estimate using a logistic quantity structure?
A. Assign a cost center and its activities to the bill of material.
B. Assign a cost element with type 43 (internal activity allocation) to the routing operation.
C. Assign a cost center and its activities in the work center of the routing operation.
D. Assign the responsible cost center and its activities directly to the routing header.
Question 4
Which field in the material master determines if the value of the material stock changes when releasing a cost estimate for this material?
A. Valuation type
B. Price control
C. Valuation class
D. Price determination
Question 5
Which of the following allows you to calculate additional values for value fields in CO-PA, which are not transferred by the actual source postings?
A. Value field derivation
B. Costing sheet
C. Results analysis
D. Substitution
Solutions:
| Question 1 Answer: D | Question 2 Answer: A | Question 3 Answer: C | Question 4 Answer: B | Question 5 Answer: B |
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