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SAP Certified Application Associate - Management Accounting (CO) with SAP ERP 6.0 EHP4 Sample Questions:
1. Which of the following are characteristics of Master Data? Note: There are 2 correct answers to this question.
A) Must be assigned on client level.
B) Cannot be changed after creation.
C) Is a template for transactional data.
D) Is typically assigned to organizational levels.
E) Is used long-term for multiple business processes.
2. Which of the following are correct descriptions of profit centers? Note: There are 3 correct answers to this question.
A) Profit centers are structured in a standard hierarchy.
B) Profit centers represent an area of responsibility for cost and revenues.
C) Profit centers are sub units of cost centers.
D) Profit centers are the basic organizational units of profitability analysis.
E) Profit centers are usually structured in the hierarchy by region, function or product.
3. A customer wants you to explain the results of the preliminary costing of a production order. How are the results determined?
A) The quantity structure in the production order is valuated by the costing variant settings.
B) The standard cost estimate is copied from the material master and adjusted by the order quantity.
C) The actual quantities are valuated with plan values.
D) The costs are determined by the cost estimate of the reference order.
4. How would you explain a market segment in CO-PA? What is a market segment in CO-PA?
A) A certain combination of the defined characteristics and value fields.
B) A certain value combination of the defined characteristics.
C) A predefined value combination for the characteristics delivered by SAP.
D) A certain characteristic combination of predefined values.
5. Which of the following allocation methods in cost center accounting use secondary cost elements?
Note: There are 3 correct answers to this question.
A) Periodic reposting
B) Activity allocation
C) Assessment
D) Overhead surcharges
E) Distribution
Solutions:
| Question # 1 Answer: D,E | Question # 2 Answer: A,B,E | Question # 3 Answer: A | Question # 4 Answer: B | Question # 5 Answer: B,C,D |








