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| Section | Objectives |
|---|---|
| Topic 1: Product Cost Controlling | - Cost estimation and variance analysis - Cost object controlling |
| Topic 2: Overview of Management Accounting (CO) | - Integration with Financial Accounting (FI) - Organizational structure in CO |
| Topic 3: Profitability Analysis and Profit Center Accounting | - Profitability reporting - Profit center structure and assignments |
| Topic 4: Internal Orders | - Settlement processes - Order creation and management |
| Topic 5: Overhead Cost Controlling | - Activity-based costing basics - Cost element accounting |
| Topic 6: Cost Center Accounting | - Reporting and analysis - Actual postings and allocations - Planning and budgeting |
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) 8 in each period July to December.
D) -2 in period July.
2. Scenario Profit Center Update with real time integration is activated in the New GL. How is the profit center information stored in financial postings to a CO object?
A) In a separate profit center accounting document.
B) In a separate field in the New GL document.
C) In a reconciliation ledger document.
D) In a separate New GL document.
3. Which data do you need to set up an accrual calculation with the percentage method?
Note: There are 2 correct answers to this question.
A) Cost center or internal order (order category 2) as credit object.
B) Secondary cost element (category 31) as accrual cost element.
C) Accrual settlement rules with percentage method.
D) Primary cost element (category 3) as accrual cost element.
E) Accrual allocation cycle with sender receiver segments.
4. You are missing the commitment values for internal orders.
Where do you have to activate commitment management to get these values? (Choose two)
A) In the original order budget
B) In CO version 0
C) In the order type
D) In the controlling area
5. A customer allocates a variety of cost elements from many cost centers to others by distribution cycles. The customer complains about the long duration and runtime. What do you recommend to shorten the runtime? Note: There are 2 correct answers to this question.
A) Use iteration within the cycles.
B) Use an allocation structure within the distribution cycles.
C) Use cycle run groups for parallel processing.
D) Use assessment instead of distribution.
Solutions:
| Question # 1 Answer: A | Question # 2 Answer: B | Question # 3 Answer: A,D | Question # 4 Answer: C,D | Question # 5 Answer: C,D |
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