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| Section | Objectives |
|---|---|
| Topic 1: Cost Center Accounting | - Reporting and analysis - Actual postings and allocations - Planning and budgeting |
| Topic 2: Internal Orders | - Order creation and management - Settlement processes |
| Topic 3: Overhead Cost Controlling | - Activity-based costing basics - Cost element accounting |
| Topic 4: Product Cost Controlling | - Cost object controlling - Cost estimation and variance analysis |
| Topic 5: Overview of Management Accounting (CO) | - Organizational structure in CO - Integration with Financial Accounting (FI) |
| Topic 6: Profitability Analysis and Profit Center Accounting | - Profitability reporting - Profit center structure and assignments |
Question 1
What is the prerequisite for sales order controlling?
A. A valuated customer order special stock must be assigned to the sales order item.
B. The cost object of the sales order item must be created manually in the sales order.
C. A product cost collector must be assigned to the sales order item.
D. The sales order item must have a cost object assigned by a requirement class.
Question 2
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. Costing sheet
B. Results analysis
C. Substitution
D. Value field derivation
Question 3
When do you calculate variances for a production order with order controlling?
A. After the final delivery of the production order.
B. After the first partial delivery of the production order.
C. After the final confirmation for the last operation.
D. At the end of each period, independent of the order status.
Question 4
Which of the following do you define in the general data selection of a Report Painter report?
A. Default values for the definition of rows and columns.
B. User, date, and time of report creation.
C. Parameters for the report to report interface.
D. Parameters valid for all rows and columns.
Question 5
How is Work in Process (WIP) calculated on a product cost collector?
A. Based on target cost, depending on the valuation variant settings.
B. Based on the standard cost estimate, independent of the valuation variant settings.
C. Based on actual cost, depending on the order status.
D. Based on the target cost, depending on the order type settings.
Solutions:
| Question 1 Answer: D | Question 2 Answer: A | Question 3 Answer: A | Question 4 Answer: D | Question 5 Answer: A |
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