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

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

2. When do you calculate variances for a production order with order controlling?

A) After the final confirmation for the last operation.
B) After the final delivery of the production order.
C) After the first partial delivery of the production order.
D) At the end of each period, independent of the order status.

3. Which of the following are valid assignments between company code and controlling area?
Note: There are 2 correct answers to this question.

A) One company code to one controlling area (1:1).
B) Multiple company codes to one controlling area (n:1).
C) One company code to multiple controlling areas (1:n).
D) Multiple company codes to multiple controlling areas (n:n).

4. To which organizational level do you have to assign the valuation area to create material costings?

A) Business area
B) Company code
C) Plant
D) Controlling area

5. How does material costing support semi-finished and finished materials that are valuated in stock with consistent valuation strategies per company code?

A) You are only allowed to use one single costing variant to update standard prices per period and company code.
B) You are only allowed to use material cost estimates with quantity structure to update standard prices.
C) Costing runs to update the standard prices have to run generally under observation of an external auditor.
D) You are only allowed to use iterative activity prices in material cost estimates which update standard prices.

Solutions: