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

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

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

2. What does the planner profile in cost center accounting determine?

A) The available planning level.
B) The available planning methods (for example, top-down, forecast).
C) The available planning layouts.
D) The required planning sequence.

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) Balance sheet statement.
D) Return on investment.
E) Contribution margin.

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

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

Solutions: