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

1. In January, you posted a headcount of 10 employees as an actual statistical key figure on a cost center. The key figure is defined as fixed value. In July, the headcount is reduced to 8 employees for the rest of the year. What headcount do you have to post?

A) -2 in period July.
B) 8 in each period July to December.
C) 8 in period July.
D) -2 in each period July to December.

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

3. Which of the following views and results does costing based CO-PA provide? Note: There are 2 correct answers to this question.

A) Periodic accounting.
B) Cost of sales accounting.
C) Contribution margin.
D) Return on investment.
E) Balance sheet statement.

4. Which of the following are characteristics of Master Data? Note: There are 2 correct answers to this question.

A) Is a template for transactional data.
B) Is typically assigned to organizational levels.
C) Cannot be changed after creation.
D) Must be assigned on client level.
E) Is used long-term for multiple business processes.

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: