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| Section | Objectives |
|---|---|
| Topic 1: Product Cost Controlling | - Cost estimation and variance analysis - Cost object controlling |
| Topic 2: Profitability Analysis and Profit Center Accounting | - Profitability reporting - Profit center structure and assignments |
| Topic 3: Cost Center Accounting | - Reporting and analysis - Actual postings and allocations - Planning and budgeting |
| Topic 4: Internal Orders | - Settlement processes - Order creation and management |
| Topic 5: Overview of Management Accounting (CO) | - Integration with Financial Accounting (FI) - Organizational structure in CO |
| Topic 6: Overhead Cost Controlling | - Cost element accounting - Activity-based costing basics |
1. A certain cost element has conflicting cost center assignments in the Default Account
Assignment field (cost element master data) and in the Automatic Account Assignment table (IMG). What happens when a document is posted with this cost element?
A) The Automatic Account Assignment (IMG) has a higher priority.
B) The system prompts you in a dialog box.
C) The Default Account Assignment (cost element master data) has a higher priority.
D) An error message is displayed.
2. Which of the following is defined in the PA transfer structure?
A) Assignment of cost elements to value fields.
B) Assignment of source cost elements to allocation cost elements.
C) Assignment of distribution rules to certain cost elements.
D) Assignment of master data to characteristics.
3. Which of the following allows you to calculate additional values for value fields in CO-PA, which are not transferred by the actual source postings?
A) Value field derivation
B) Results analysis
C) Substitution
D) Costing sheet
4. What do cost center categories allow you to do? Note: There are 2 correct answers to this question.
A) Restrict cost center planning to specific cost elements.
B) Restrict the assignment of specific activity types.
C) Provide default values for new cost centers (for example, block indicators).
D) Determine the usage of cost centers for certain methods of activity allocation.
E) Determine the use of cost centers in cost allocations.
5. The customer requires a flexible selection of cost elements when starting a Report Painter report. How do you define the report?
A) Using a predefined report template.
B) Using a variable for the cost element group.
C) Using a variable for the report variant.
D) Using a row model with predefined key figures.
Solutions:
| Question # 1 Answer: A | Question # 2 Answer: A | Question # 3 Answer: D | Question # 4 Answer: B,C | Question # 5 Answer: B |
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