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SAP Certified Application Associate - Management Accounting (CO) with SAP ERP 6.0 EHP5 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) 8 in period July.
B) -2 in each period July to December.
C) -2 in period July.
D) 8 in each period July to December.

2. What planning options do you have on internal orders? Note: There are 3 correct answers to this question.

A) Unit cost estimate
B) Overall planning
C) Top-down planning for order hierarchies
D) Activity output planning
E) Easy cost planning

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

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

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

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

Solutions: