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Updated: Jun 16, 2026

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

1. What planning options do you have on internal orders? Note: There are 3 correct answers to this question.

A) Easy cost planning
B) Overall planning
C) Activity output planning
D) Unit cost estimate
E) Top-down planning for order hierarchies


2. 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 report variant.
C) Using a row model with predefined key figures.
D) Using a variable for the cost element group.


3. A customer wants to allocate the over absorption/under absorption of cost centers source related to receiver. What is the most accurate allocation rule?

A) Assessment of posted amounts based on any value field of the market segments.
B) Assessment of posted amounts based on any derivation rule of characteristics.
C) Assessment of fixed portions based on statistical key figures of the market segment.
D) Assessment of fixed portions based on any value field of the market segments.


4. Where do you have to assign the costing sheet to enable overhead surcharging for material costing?

A) Costing variant
B) Costing version
C) Material master
D) Material cost estimate


5. How do you receive the internal activities in the material cost estimate using a logistic quantity structure?

A) Assign a cost center and its activities to the bill of material.
B) Assign the responsible cost center and its activities directly to the routing header.
C) Assign a cost element with type 43 (internal activity allocation) to the routing operation.
D) Assign a cost center and its activities in the work center of the routing operation.


Solutions:

Question # 1
Answer: A,B,D
Question # 2
Answer: D
Question # 3
Answer: A
Question # 4
Answer: A
Question # 5
Answer: D

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