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

1. A customer wants you to explain the results of the preliminary costing of a production order. How are the results determined?

A) The actual quantities are valuated with plan values.
B) The costs are determined by the cost estimate of the reference order.
C) The quantity structure in the production order is valuated by the costing variant settings.
D) The standard cost estimate is copied from the material master and adjusted by the order quantity.

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 with cost component structure).
B) Material costs are taken from the billing document (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 according price control).

3. 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.

4. Which field in the material master determines if the value of the material stock changes when releasing a cost estimate for this material?

A) Valuation class
B) Price control
C) Valuation type
D) Price determination

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

Solutions: