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

1. 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.


2. A customer needs an error message to be displayed when the internal order budget has been exceeded by 15%. How can the customer achieve this? Note: There are 2 correct answers to this question.

A) By activating availability control in the controlling area.
B) By entering the budget profile in the order master data.
C) By customizing the tolerance limits for the budget profile.
D) By entering the budget profile in the order type.


3. Which master data is required for a direct activity allocation? Note: There are 3 correct answers to this question.

A) Secondary cost element
B) Activity price
C) Allocation cycle
D) Activity type
E) Cost center


4. 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 each period July to December.
B) -2 in each period July to December.
C) 8 in period July.
D) -2 in period July.


5. How does the decoupling scenario for production orders in combination with a product cost collector work?

A) All costs are posted to the production order, which settles to the product cost collector.
B) Costs are only posted to the product cost collector and not to the production order.
C) Costs are posted to the production order and statistically to the product cost collector.
D) Costs are posted to the product cost collector and statistically to the production order.


Solutions:

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

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