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

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

2. Which information is transferred when you settle an Internal Order to costing-based CO-
PA?

A) Characteristic values of the settlement rule.
B) All information of the internal order master data.
C) Variance categories of the internal order.
D) Cost component split of the order cost.

3. 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 fixed portions based on statistical key figures of the market segment.
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 posted amounts based on any derivation rule of characteristics.

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

5. What are the prerequisites to calculate overhead costs on an internal order? Note: There are 2 correct answers to this question.

A) Assign the costing sheet to the costing variant.
B) Define a costing sheet.
C) Assign the costing sheet in the order master data.
D) Define an overhead key.

Solutions: