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Updated: Jul 27, 2026
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| Section | Weight | Objectives |
|---|---|---|
| Cost Center Accounting | 20% | - Period-end closing activities - Planning and budgeting - Actual postings and allocations |
| Organizational Concepts and Master Data in CO | 15% | - Cost elements, cost centers, activity types - Statistical key figures and resources - Organizational units and assignments |
| Internal Orders | 15% | - Order types and master data - Budgeting, availability control - Settlement and period-end processing |
| Profit Center Accounting | 12% | - Periodic transfers and reporting - Basic settings and master data - Actual and plan data flows |
| Profitability Analysis (CO-PA) | 13% | - Costing-based and account-based CO-PA - Data transfer and results analysis - Operating concern and characteristics |
| Product Cost Controlling | 25% | - Period-end closing for product costs - Order controlling and variance analysis - Cost estimates and costing variants - Cost object controlling |
1. You are missing the commitment values for internal orders.
Where do you have to activate commitment management to get these values? (Choose two)
A) In the order type
B) In the controlling area
C) In CO version 0
D) In the original order budget
2. Which of the following are valid assignments between company code and controlling area?
Note: There are 2 correct answers to this question.
A) One company code to multiple controlling areas (1:n).
B) Multiple company codes to multiple controlling areas (n:n).
C) Multiple company codes to one controlling area (n:1).
D) One company code to one controlling area (1:1).
3. What is the advantage of using a key figure scheme in drilldown reports in profitability analysis?
A) A key figure scheme improves the runtime of the drilldown report.
B) The key figure scheme allows quick access to predefined key figures in the database.
C) A key figure scheme allows for simultaneous access to different databases.
D) The key figure scheme allows the calculating of lines with subtotals in a drill down report.
4. 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
5. Which of the following are correct descriptions of profit centers? Note: There are 3 correct answers to this question.
A) Profit centers are sub units of cost centers.
B) Profit centers are usually structured in the hierarchy by region, function or product.
C) Profit centers represent an area of responsibility for cost and revenues.
D) Profit centers are the basic organizational units of profitability analysis.
E) Profit centers are structured in a standard hierarchy.
Solutions:
| Question # 1 Answer: A,B | Question # 2 Answer: C,D | Question # 3 Answer: D | Question # 4 Answer: A | Question # 5 Answer: B,C,E |
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