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| Section | Weight | Objectives |
|---|---|---|
| Topic 1: Organizational Concepts and Master Data in CO | 15% | - Cost elements, cost centers, activity types - Organizational units and assignments - Statistical key figures and resources |
| Topic 2: Product Cost Controlling | 25% | - Cost object controlling - Order controlling and variance analysis - Cost estimates and costing variants - Period-end closing for product costs |
| Topic 3: Profit Center Accounting | 12% | - Actual and plan data flows - Periodic transfers and reporting - Basic settings and master data |
| Topic 4: Profitability Analysis (CO-PA) | 13% | - Operating concern and characteristics - Data transfer and results analysis - Costing-based and account-based CO-PA |
| Topic 5: Internal Orders | 15% | - Order types and master data - Settlement and period-end processing - Budgeting, availability control |
| Topic 6: Cost Center Accounting | 20% | - Planning and budgeting - Actual postings and allocations - Period-end closing activities |
1. Which of the following are the right organizational assignments starting from the top of the organization structure (top-down)?
A) Company code, Operating concern, Controlling area, Plant, Storage location
B) Controlling area, Operating concern, Company code, Plant, Storage location
C) Operating concern, Controlling area, Company code, Storage location, Plant
D) Operating concern, Controlling area, Company code, Plant, Storage location
2. Which of the following views and results does costing based CO-PA provide? Note: There are 2 correct answers to this question.
A) Cost of sales accounting.
B) Contribution margin.
C) Periodic accounting.
D) Return on investment.
E) Balance sheet statement.
3. For which of the following postings to costing-based profitability analysis can you carry out a valuation? Note: There are 2 correct answers to this question.
A) For incoming sales orders.
B) For transfer cost center cost by assessment.
C) For transfer of billing documents.
D) For activity allocation.
4. Which planning transactions create secondary costs on the receivers?
Note: There are 2 correct answers to this question.
A) Transfer of personnel cost from HR
B) Activity input planning
C) Transfer of depreciations from Asset Accounting
D) Plan distribution
E) Plan assessment
5. How can you use resource related billing for sales order items?
A) Assign production orders with BOMs and routings.
B) Use a Requirement class with an indicator set for resource related billing.
C) Use Easy Cost Planning and Execution Services.
D) Assign Dynamic Item Processor (DIP) profiles.
Solutions:
| Question # 1 Answer: D | Question # 2 Answer: A,B | Question # 3 Answer: A,C | Question # 4 Answer: B,E | Question # 5 Answer: D |
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