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

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

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

2. A customer wants to allocate internal and external costs, based on statistical key figure values, to the receivers. Which method do you choose?

A) Assessment
B) Overhead calculation
C) Distribution
D) Settlement

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

4. Which of the following organizational units are maintained in Management Accounting?
Note: There are 2 correct answers to this question.

A) Business area
B) Company code
C) Functional area
D) Controlling area
E) Operating concern

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

Solutions: