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Updated: Aug 29, 2026
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| Section | Weight | Objectives |
|---|---|---|
| Topic 1: Profitability Analysis (CO-PA) | 13% | - Data transfer and results analysis - Operating concern and characteristics - Costing-based and account-based CO-PA |
| Topic 2: Profit Center Accounting | 12% | - Actual and plan data flows - Periodic transfers and reporting - Basic settings and master data |
| Topic 3: Organizational Concepts and Master Data in CO | 15% | - Organizational units and assignments - Cost elements, cost centers, activity types - Statistical key figures and resources |
| Topic 4: Internal Orders | 15% | - Settlement and period-end processing - Order types and master data - Budgeting, availability control |
| Topic 5: Cost Center Accounting | 20% | - Actual postings and allocations - Planning and budgeting - Period-end closing activities |
| Topic 6: Product Cost Controlling | 25% | - Order controlling and variance analysis - Cost estimates and costing variants - Cost object controlling - Period-end closing for product costs |
Question 1
Which master data is required for a direct activity allocation? Note: There are 3 correct answers to this question.
A. Allocation cycle
B. Activity price
C. Activity type
D. Secondary cost element
E. Cost center
Question 2
Which of the following is a typical process sequence for selling products from stock?
A. Incoming order -> Transport/delivery -> Billing -> Dunning and payment
B. Purchase requisition -> Delivery/transport -> Dunning and payment -> Billing
C. Incoming order -> Goods receipt/transport -> Dunning and payment -> Billing
D. Purchase requisition -> Billing -> Transport/goods receipt -> Dunning and payment
Question 3
Where do you have to assign the costing sheet to enable overhead surcharging for material costing?
A. Costing variant
B. Material cost estimate
C. Costing version
D. Material master
Question 4
Where do you have to activate commitment management to enable postings of commitments on cost centers?
A. In the controlling area
B. In the standard hierarchy
C. In the cost center master record
D. In the cost element master record
Question 5
Where do you determine the price finding strategy for material costing?
A. Valuation class
B. Price control
C. Price determination
D. Valuation variant
Solutions:
| Question 1 Answer: C,D,E | Question 2 Answer: A | Question 3 Answer: A | Question 4 Answer: A | Question 5 Answer: D |
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