Last Updated: Jul 28, 2026
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| Section | Weight | Objectives |
|---|---|---|
| Cost Center Accounting | 20% | - Period-end closing activities - Actual cost postings and allocations - Planning and budget management |
| Profitability Analysis | 5% | - Actual data transfer and reporting - Basic concepts and characteristics |
| Profit Center Accounting | 10% | - Integration with New General Ledger - Actual postings and period-end closing - Master data and assignments |
| Internal Order Accounting | 15% | - Order types and master data - Planning, budgeting and settlement - Availability control and status management |
| Cost Object Controlling | 15% | - Product cost collectors - Order controlling and period-end closing - Work in process and variance calculation |
| Product Cost Planning | 20% | - Cost components, overhead calculation - Marking and releasing standard costs - Cost estimate with/without quantity structure |
| Organizational Concepts and Master Data | 15% | - Cost elements, cost centers, profit centers - Internal orders and business processes - Controlling organizational structure |
1. Which master data is required for a direct activity allocation? Note: There are 3 correct answers to this question.
A) Activity type
B) Activity price
C) Allocation cycle
D) Cost center
E) Secondary cost element
2. Which of the following is defined in the PA transfer structure?
A) Assignment of source cost elements to allocation cost elements.
B) Assignment of distribution rules to certain cost elements.
C) Assignment of cost elements to value fields.
D) Assignment of master data to characteristics.
3. A customer is using sales order controlling. How are the revenues and cost of goods sold transferred to CO-PA?
A) By outbound delivery.
B) By billing.
C) By results analysis.
D) By settlement.
4. 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) An error message is displayed.
C) The system prompts you in a dialog box.
D) The Default Account Assignment (cost element master data) has a higher priority.
5. Where do you determine the price finding strategy for material costing?
A) Price determination
B) Price control
C) Valuation variant
D) Valuation class
Solutions:
| Question # 1 Answer: A,D,E | Question # 2 Answer: C | Question # 3 Answer: D | Question # 4 Answer: A | Question # 5 Answer: C |
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