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SAP C-TFIN22-65 Exam Syllabus Topics:

SectionObjectives
Overview of Management Accounting (CO)- Integration with Financial Accounting (FI)
- Organizational structure in CO
Product Cost Controlling- Cost object controlling
- Cost estimation and variance analysis
Internal Orders- Order creation and management
- Settlement processes
Cost Center Accounting- Reporting and analysis
- Planning and budgeting
- Actual postings and allocations
Profitability Analysis and Profit Center Accounting- Profit center structure and assignments
- Profitability reporting
Overhead Cost Controlling- Cost element accounting
- Activity-based costing basics

SAP Certified Application Associate - Management Accounting (CO) with SAP ERP 6.0 EHP5 Sample Questions:

1. A customer wants to allocate the over absorption/under absorption of cost centers source related to receiver. What is the most accurate allocation rule?

A) Assessment of fixed portions based on statistical key figures of the market segment.
B) Assessment of posted amounts based on any derivation rule of characteristics.
C) Assessment of fixed portions based on any value field of the market segments.
D) Assessment of posted amounts based on any value field of the market segments.


2. How is Work in Process (WIP) calculated on a product cost collector?

A) Based on the target cost, depending on the order type settings.
B) Based on target cost, depending on the valuation variant settings.
C) Based on the standard cost estimate, independent of the valuation variant settings.
D) Based on actual cost, depending on the order status.


3. How do you receive the internal activities in the material cost estimate using a logistic quantity structure?

A) Assign a cost element with type 43 (internal activity allocation) to the routing operation.
B) Assign a cost center and its activities in the work center of the routing operation.
C) Assign the responsible cost center and its activities directly to the routing header.
D) Assign a cost center and its activities to the bill of material.


4. Which of the following views and results does costing based CO-PA provide? Note: There are 2 correct answers to this question.

A) Contribution margin.
B) Return on investment.
C) Periodic accounting.
D) Balance sheet statement.
E) Cost of sales accounting.


5. Which of the following do you define in the general data selection of a Report Painter report?

A) Parameters for the report to report interface.
B) User, date, and time of report creation.
C) Default values for the definition of rows and columns.
D) Parameters valid for all rows and columns.


Solutions:

Question # 1
Answer: D
Question # 2
Answer: B
Question # 3
Answer: B
Question # 4
Answer: A,E
Question # 5
Answer: D

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