Certification Questions

C_TS4CO_2021
S/4HANA Management Accounting
Questions

Total Questions - 160

Question: 1

A profit center standard hierarchy contains all profit centers that are assigned to which
organizational unit?

1.) Plant
2.) Controlling area
3.) Client
4.) Operating concern

Correct Answer: 2

Question: 2

At what level do you create the structure of the operating concern?

1.) Sales organization level

2.) Company code level
3.) Client level
4.) Controlling area level

Correct Answer: 3

Question: 3

At which level can you assign a valuation strategy in CO-PA? (2 Correct)

1.) Costing key

2.) Point of valuation
3.) Sales order type
4.) Record type

Correct Answer: 2,4

Question: 4

At which level do you define the valuation method for results analysis?

1.) Controlling area

2.) Sales organization
3.) Company code
4.) Operating concern
 Correct Answer: 1

Question: 5

During posting, from which object does the system first derive the profit center if the
profit center is NOT directly assigned to a network activity?

1.) Project definition

2.) Dummy profit center
3.) Network header
4.) WBS element

Correct Answer: 4

Question: 6

For which objects can you revaluate activities and business processes at actual prices? (3
Correct)

1.) Cost centers

2.) Profitability segments
3.) Work centers
4.) Profit centers
5.) Work breakdown structure elements

Correct Answer: 2,4,5

Question: 7

For which of the following situations would you need to implement the transfer price
solution in SAP S/4HANA?

1.) Parallel price calculation and invoicing are needed to facilitate intercompany
reconciliation.
2.) Parallel accounting is needed in order to be compliant with different accounting
principles.
3.) Parallel costing is needed in order to calculate the separate costs of goods
manufactured for different accounting principles.
4.) Parallel valuation views of the same logistical flows are needed to differentiate
between legal and profit center valuation.

Correct Answer: 4
Question: 8

For which revenue-carrying cost objects does the system perform results analysis? (3
Correct)

1.) Internal order

2.) Business processes
3.) Work breakdown structure
4.) Cost center
5.) Customer service orders

Correct Answer: 1,3,5

Question: 9

How can you configure cycles for period-end allocation?

1.) Define allocation for the same cost center in multiple segments
2.) Create cycles that iterate with each other
3.) Assign several segments to a cycle
4.) Use different allocation rules within one segment

Correct Answer: 3

Question: 10

How can you configure the transfer price solution in SAP S/4HANA? (2 Correct)

1.) Use separate segments for each valuation.

2.) Use separate ledgers for each valuation.
3.) Use separate currency types within the same ledger for each valuation.
4.) Use separate accounts for each valuation.

Correct Answer: 2,3

Question: 11

How can you define the overhead rate in a costing sheet? (2 Correct)

1.) As quantity-based surcharge

2.) As lot-based surcharge
3.) As equivalence number
4.) As percentage rate
 Correct Answer: 1,4

Question: 12

How can you populate local variables in Profitability Analysis reports?

1.) By Business Add-In

2.) By user exit
3.) By populating from user parameters
4.) By user entry during report execution

Correct Answer: 4

Question: 13

How do you define the relationship between an operating concern and a controlling area?

1.) One-to-one (1:1)

2.) One-to-many (1:N)
3.) Many-to-one (N:1)
4.) Many-to-many (N:N)

Correct Answer: 2

Question: 14

How do you maintain number of intervals/ranges in Controlling?

1.) By company code

2.) By document type
3.) By business transactions
4.) By posting key

Correct Answer: 3

Question: 15

How does SAP S/4HANA capture costs? (2 Correct)

1.) Secondary costs are captured as secondary cost elements, and NOT as general ledger
accounts.
2.) Only primary costs are captured in general ledger accounts.
3.) All primary and secondary costs are captured by creating them as cost elements.
4.) Primary and secondary costs are captured in general ledger accounts.

Correct Answer: 3,4

Question: 16

How does SAP S/4HANA determine if a characteristic value is valid in Profitability

Analysis?

1.) By defining the characteristic value as a value field

2.) By defining the characteristic value in the field catalog
3.) By defining the characteristic value in the check table
4.) By defining the characteristic value as a key figure

Correct Answer: 3

Question: 17

How does SAP S/4HANA select line-item-based data for costing-based Profitability
Analysis reports?

1.) It selects actual data from table ACDOCA and plan data from table ACDOCP.
2.) It selects actual data from table CE1XXXX and plan data from table CE2XXXX.
3.) It selects actual data from table CE2XXXX and plan data from table CE3XXXX.
4.) It selects actual data from table ACDOCA and plan data from table COSP.

Correct Answer: 2

Question: 18

How does the system derive the requirement type from the material master data? (2
Correct)

1.) MRP group -> strategy group -> planning strategy -> requirements type
2.) Strategy group -> planning strategy -> requirements class -> requirements type
3.) MRP group requirements class -> planning strategy -> requirements type
4.) Strategy group -> planning strategy -> requirements type

Correct Answer: 1,4

Question: 19

In a make-to-order scenario, you use a sales order with an assigned production order and
non-valuated sales order stock. Which process do you use to post actual costs on a sales
order in SAP S/4HANA? (2 Correct)

1.) Delivery from production order to sales order stock

2.) Production order confirmation
3.) External goods receipt on sales order stock
4.) Production order settlement

Correct Answer: 2,4

Question: 20

In a standard system delivery, how many characteristics can be added to an operating

concern?

1.) Over 150

2.) 101-150
3.) 71-100
4.) 0-70

Correct Answer: 4

Question: 21

In an SAP S/4HANA system, you have two profit centers with the same profit center code
and the same validity period, but different names. What does this indicate about the
configuration of the profit centers?

1.) They are defined in separate company codes

2.) They are assigned to different segments
3.) They are defined in separate controlling areas
4.) They are assigned to different functional areas

Correct Answer: 3

Question: 22

In the material master record there are three planned prices. What do you use them for?
1.) To valuate material stocks
2.) To update the standard price during the release of a standard cost estimate
3.) To valuate the materials in cost estimates
4.) To valuate goods movement

Correct Answer: 3

Question: 23

In the Product Cost by Order component, what does the system calculate depending on
the order status?

1.) WIP at actual costs or variances

2.) WIP at planned costs or variances
3.) Both WIP and variances or only variances
4.) WIP at target costs or variances

Correct Answer: 1

Question: 24

In which module do you process profit center allocations in SAP S/4HANA?

1.) Profit Center Accounting

2.) General Ledger Accounting
3.) Cost Center Accounting
4.) Product Cost Accounting

Correct Answer: 1

Question: 25

In which SAP S/4HANA components can you report the results of the results analysis? (3
Correct)

1.) Financial accounting

2.) Profitability analysis
3.) Profit center accounting
4.) Sales and distribution
5.) Inventory management

Correct Answer: 1,2,3

Question: 26

In your company, you tend to go through many reorganizations leading to extra master
data maintenance work. Which grouping functionality can save you time maintaining
profit center groups?

1.) Creating multi-dimension sets

2.) Defining flexible hierarchies
3.) Copying groups with the suffix
4.) Configuring derivation rules

Correct Answer: 2

Question: 27

Independent from the cost object, which parameters are always contained in a costing
variant? (2 Correct)

1.) Costing type

2.) Valuation variant
3.) Reference variant
4.) Transfer control

Correct Answer: 1,2

Question: 28

On which document in the sales process is the profit center initially entered?

1.) Sales inquiry

2.) Service contract
3.) Sales order
4.) Goods issue

Correct Answer: 3

Question: 29

On which organizational level do you maintain profit center accounting in SAP S/4HANA?
1.) Company code
2.) Operating concern
3.) Controlling area
4.) Financial statement version

Correct Answer: 3

Question: 30

To which objects do you assign the elements of the cost component split to ensure the
transfer of costing to costing-based CO-PA?

1.) Value fields

2.) Segments
3.) G/L accounts
4.) Controlling areas

Correct Answer: 1

Question: 31

To which objects do you settle values of the results analysis? (2 Correct)

1.) Segment
2.) Profit center
3.) Profitability segment
4.) Cost center

Correct Answer: 2,3

Question: 32

What action do you perform to use the Cost-Based Percentage of Completion (POC)
method?

1.) Costing of an order

2.) Billing of a sales order during production
3.) Setting to profitability analysis
4.) Running the results analysis

Correct Answer: 4
Question: 33

What are some of the characteristics of internal order planning? (2 Correct)

1.) Availability control is checked.

2.) Multiple versions are allowed.
3.) Costs are entered.
4.) Tolerance limits are defined.

Correct Answer: 2,3

Question: 34

What are some of the characteristics of Profit Center Accounting in SAP S/4HANA? (2
Correct)

1.) It is possible to derive the profit center from the segment in configuration
2.) It can be used with period and/or cost of sales accounting.
3.) It can be used in the settlement rule for internal orders.
4.) It is integrated into the universal journal.

Correct Answer: 2,4

Question: 35

What are some of the characteristics of SAP Core Data Services (CDS) views? (3 Correct)

1.) CDS views have no latency.

2.) CDS views are considered system modifications.
3.) CDS views support authorizations.
4.) CDS views duplicate data for reporting efficiencies.
5.) CDS views have ready-to-use content.

Correct Answer: 1,3,5

Question: 36

What are some of the objectives of Profitability Analysis? (2 Correct)

1.) Allow the company to determine standard costs and revenues according to the period
accounting method.
2.) Allow the company to determine if the sales force achieved their contribution margin
goals.
3.) Provide the company with a detailed view of its financial statements by responsibility
units.
4.) Provide the company with information on the performance of its market segments.

Correct Answer: 2,4

Question: 37

What are some of the unique attributes of an assessment cycle in Controlling? (2 Correct)

1.) They use a secondary cost element during transfer.

2.) They transfer primary and secondary costs.
3.) They transfer only primary costs.
4.) They use the original cost element during transfer.

Correct Answer: 1,2

Question: 38

What are the prerequisites for automatic generation of the settlement rule to a market
segment for a sales order item? (2 Correct)

1.) Profitability Analysis (CO-PA) is activated.

2.) The sales order item is a cost object.
3.) The material in the sales order item is a service.
4.) The sales order item is assigned to a project.

Correct Answer: 1,2

Question: 39

What can you analyze in detail when you transfer the cost component split from product
cost planning to costing-based CO-PA?

1.) Variance categories

2.) Cost of goods sold
3.) Cost of goods manufactured
4.) Sales revenues

Correct Answer: 2
Question: 40

What can you configure in the settlement profile? (2 Correct)

1.) Determine an overhead key.

2.) Define a number range for settlement documents.
3.) Define document management parameters.
4.) Determine whether the settlement is required.

Correct Answer: 3,4

Question: 41

What can you define for a user status in the status profile?

1.) The versions for which you can enter plan data
2.) The assigned user status after a business transaction is executed
3.) The business user IDs authorized to change the user status
4.) The order types for which a user status is valid

Correct Answer: 2

Question: 42

What can you do with statistical internal orders?

1.) Transfer posting to another internal order.

2.) Settle costs to a cost center.
3.) Apply overhead rates to the internal order.
4.) Simultaneously post to a cost center.

Correct Answer: 4

Question: 43

What can you manage via the account assignment category? (2 Correct)

1.) Product cost by the sales order

2.) Costing variant
3.) Valuated sales order stock
4.) Separate sales order stock
 Correct Answer: 3,4

Question: 44

What can you use to difference two or more cost estimates for the same material? (2
Correct)

1.) Costing variant

2.) Transfer control
3.) Valuation variant
4.) Costing version

Correct Answer: 1,3

Question: 45

What do you do to create a primary cost component split? (2 Correct)

1.) Assign a cost component structure to the CO-version

2.) Enter split activity prices manually
3.) Run an activity price calculation
4.) Use the cost splitting tool on cost centers

Correct Answer: 1,3

Question: 46

What do you get if you mark a standard price cost estimate? (2 Correct)

1.) A future standard price

2.) An accounting document for material ledger
3.) A cost-based CO-PA document for material revaluation
4.) A new status in the cost estimate

Correct Answer: 1,4

Question: 47

What do you need to define in order to report variable costs that refer to the cost
component split in account-based CO-PA? (2 Correct)
1.) A price difference profile
2.) A variable cost field in ACDOCA
3.) A cost splitting profile
4.) A calculation formula

Correct Answer: 3,4

Question: 48

What do you use to map the primary cost component split to the production cost
component structure?

1.) Allocation structure

2.) Transfer structure
3.) Assignment scheme
4.) Cost Component groups

Correct Answer: 2

Question: 49

What does the calculation of a condition type in the costing sheet of CO-PA depend on? (2
Correct)

1.) Segment
2.) Calculation type
3.) Valuation
4.) Condition class

Correct Answer: 2,4

Question: 50

What does the internal order settlement profile define? (3 Correct)

1.) The valid receivers

2.) The accounting document type
3.) The template allocation
4.) Whether the settlement is necessary
5.) Whether commitment management is necessary

Correct Answer: 1,2,4

Question: 51

What is required before you can create a multi-level material cost estimate without
quantity structure?

1.) Material master with accounting view and with MRP views
2.) Specific valuation variants for material costings without quantity structure
3.) Specific costing variants for material costings without quantity structure
4.) Material master with costing view

Correct Answer: 4

Question: 52

What is the default option for planning profit center values in SAP S/4HANA?

1.) Business planning and consolidation

2.) Financial accounting planning
3.) Management accounting planning
4.) Profitability analysis planning

Correct Answer: 1

Question: 53

What is the difference when you perform repost line items (TA: KB61) compared to
manual reposting of costs (KB11n) for a cost center? (2 Correct)

1.) The line item needs a reference to an FI document

2.) The report of the line item is updated in the original F1 document
3.) The line item values are validated against the original document
4.) There is the option to assign the line item to several receiver objects

Correct Answer: 1,3

Question: 54

What is the highest reporting level in management accounting?

1.) Operating concern

2.) Controlling area
3.) Company code
4.) Profit center
 Correct Answer: 1

Question: 55

What must the referenced cost estimate and the receiving cost estimate have in common?

1.) The cost component structure

2.) The plant
3.) The quantity structure
4.) The company codes

Correct Answer: 1

Question: 56

What parameters can you set up when defining order types? (2 Correct)

1.) Define default parameters for master record fields.

2.) Allow revenue postings.
3.) Define document type.
4.) Set up work lists.

Correct Answer: 1,2

Question: 57

What tasks are performed by the system during activity allocation? (2 Correct)

1.) A primary costs G/L account is used for debiting and crediting
2.) The allocation amount is calculated based on the quantity and price of the activity
3.) The cost element is derived from the master data for the activity type
4.) The sender cost object is debited and the receiver cost object is credited

Correct Answer: 2,3

Question: 58

What values flow from Sales and Distribution billing to costing-based Profitability
Analysis? (2 Correct)
1.) Sales deductions
2.) Revenue
3.) Maintenance overhead costs
4.) Accrued production overhead

Correct Answer: 1,2

Question: 59

When do you select the percentage method for accrual calculation? (2 Correct)

1.) When you accrue activity-independent costs and an appropriate cost element for
defining overhead rates is available
2.) When you accrue activity-dependent costs and an appropriate cost element in NOT
available
3.) When you accrue-dependent costs and an appropriate cost element for defining
overhead rates Is available
4.) When you accrue activity-independent costs and an appropriate cost element is NOT
available

Correct Answer: 1,3

Question: 60

When do you use an assessment instead of a distribution? (2 Correct)

1.) When you need to transfer secondary costs

2.) When you want to view the original cost elements on the receiver
3.) When you need the option to reverse the cycle as often as required
4.) When you want to consolidate allocated expenses

Correct Answer: 1,4

Question: 61

When is the standard hierarchy of the controlling area created?

1.) When the controlling area is assigned to the operating concern

2.) When the first company code is assigned to the controlling area
3.) When the first cost center for a controlling area is created
4.) When the controlling area is defined

Correct Answer: 4
Question: 62

When you configure period-end closing, which accrual calculations methods can you use?
(2 Correct)

1.) Target equals actual

2.) Statistical key figure
3.) Template
4.) Percentage

Correct Answer: 1,4

Question: 63

When you create a planning layout, which objects can you use to define the data columns?
(3 Correct)

1.) Value fields

2.) Distribution key
3.) Summarization level
4.) Formulas
5.) Characteristics

Correct Answer: 1,4,5

Question: 64

When you create a profit center, what company code(s) is it assigned to by default?

1.) All company codes within the controlling area

2.) All company codes within the operating concern
3.) All company codes where profit center is activated
4.) All company codes, irrespective of controlling area

Correct Answer: 1

Question: 65

When you define assessment cycles for the period-end closing in overhead cost
accounting, which object can you assign to the cycle segment?
1.) Allocation structure
2.) Costing sheet
3.) Template
4.) Settlement rule

Correct Answer: 1

Question: 66

Where can you adjust the automatic account assignment? (2 Correct)

1.) Default account assignment (TA: OKB9)

2.) Substitution (TA: GGB1)
3.) Cost center (TA: KS01)
4.) G/L account (TA: FS00)

Correct Answer: 1,2

Question: 67

Where do you activate commitment management for internal orders? (2 Correct)

1.) In the order type

2.) In the company code
3.) In the budget profile
4.) In the controlling area

Correct Answer: 1,4

Question: 68

Which activities can you perform while you create cost center hierarchies? (2 Correct)

1.) Create a cost center without specifying a standard hierarchy.

2.) Assign a standard hierarchy to several controlling areas.
3.) Append nodes and cost centers to a node of the standard hierarchy.
4.) Reassign a cost center to another node of the standard hierarchy.

Correct Answer: 3,4

Question: 69
Which attributes can you configure in the activity type master record? (3 Correct)

1.) Company code

2.) Activity type category
3.) CO version
4.) Valid cost center categories
5.) Price indicator

Correct Answer: 2,4,5

Question: 70

Which characteristic controls the eligible cost element categories for G/L accounts in SAP
S/4HANA?

1.) Field status group

2.) Account type
3.) Account currency
4.) Account group

Correct Answer: 2

Question: 71

Which characteristic of an internal order does the order type control?

1.) Controlling areas the order is assigned to

2.) Types of costs posted to the order
3.) Budget profile assigned to the order
4.) Time period for which the order is valid

Correct Answer: 3

Question: 72

Which component provides insight into the effectiveness and results for areas of
responsibility within the enterprise?

1.) Results analysis

2.) Profitability analysis
3.) Revenue accounting and reporting
4.) Profit center accounting

Correct Answer: 4
Question: 73

Which configuration is possible when you assign multiple company codes to a controlling
area in SAP S/4HANA?

1.) The company code operational chart of accounts may differ from the controlling area
operational chart of accounts
2.) The company code currency may differ from the controlling area currency
3.) The company code fiscal year variant may differ from the controlling area fiscal year
variant In the number of special periods
4.) The company code fiscal year variant may differ from the controlling area fiscal year
variant in the number of periods and number of especial periods

Correct Answer: 2

Question: 74

Which cost estimates must you reuse with the transfer control functionality?

1.) Cost estimates with quantity structure

2.) Cost estimates with same cost component structure
3.) Cost estimates within the same plant
4.) Cost estimates across company codes

Correct Answer: 2

Question: 75

Which cost objects can only be controlled by period? (2 Correct)

1.) Product cost collector

2.) Cost object hierarchy
3.) Process order
4.) Production order

Correct Answer: 1,2

Question: 76

Which costs exist in SAP S/4HANA? (2 Correct)

1.) Primary costs with G/L account
2.) Secondary costs without G/L account
3.) Primary costs without G/L account
4.) Secondary costs with G/L account

Correct Answer: 1,4

Question: 77

Which criteria do you use to specify the G/L account for the work in process (WIP)
settlement? (3 Correct)

1.) Results analysis profit center

2.) Results analysis category
3.) Results analysis method
4.) Results analysis version
5.) Results analysis cost element

Correct Answer: 2,4,5

Question: 78

Which currency types can you use for costing-based CO-PA? (2 Correct)

1.) Controlling area currency

2.) Company code currency
3.) Group currency
4.) Operating concern currency

Correct Answer: 2,4

Question: 79

Which customizing activity do you perform in overhead cost controlling?

1.) Create value fields

2.) Define company centers categories
3.) Define cost center categories

Correct Answer: 3
Question: 80

Which customizing do you use for calculating work in progress (WIP)? (3 Correct)

1.) Posting rule table

2.) Settlement profile table
3.) Allocation structure table
4.) Assignment table
5.) Update table

Correct Answer: 1,4,5

Question: 81

Which Customizing for Document Splitting settings do you maintain to ensure that
financial statements can always be produced separately for each profit center?

1.) Zero-balance
2.) Inheritance
3.) Dummy profit center
4.) Standard account assignment

Correct Answer: 1

Question: 82

Which default values can you configure for the product cost collector? (2 Correct)

1.) Results Analysis (RA) version

2.) Variance variant
3.) Results Analysis (RA) key
4.) Costing variant for preliminary costing

Correct Answer: 3,4

Question: 83

Which functionalities can create primary cost component splits? (2 Correct)

1.) Cost center/activity type price calculation

2.) Business processes price calculation
3.) Execution of the assessment cycles
4.) Settlement of internal orders
 Correct Answer: 1,2

Question: 84

Which key performance indicators (KPIs) does profit center accounting help you report?
(2 Correct)

1.) Impact on sales of a marketing activity

2.) Return on capital expenditure investment
3.) Contribution of new customers to gross revenue
4.) Profit contribution of a department

Correct Answer: 2,4

Question: 85

Which main elements do you configure for the overhead costing sheet? (3 Correct)

1.) Allocation structure

2.) Credit key
3.) Calculation base
4.) Overhead rate
5.) Revaluation rate

Correct Answer: 2,3,4

Question: 86

Which management accounting currencies can you use for evaluation when you use cross-
company-code cost accounting? (3 Correct)

1.) Company code currency

2.) Object currency
3.) Controlling area currency
4.) Reference currency
5.) Transaction currency

Correct Answer: 1,3,5

Question: 87

Which object can you configure t offset overhead surcharges for a cost object? (3 Correct)
1.) Profitability segment
2.) Profit center
3.) Cost center
4.) Internal order
5.) Business process

Correct Answer: 3,4,5

Question: 88

Which object can you select for reporting in costing-based Profitability Analysis, and NOT
in account- based Profitability Analysis?

1.) Cost element

2.) Record type
3.) Company code
4.) Period/year

Correct Answer: 2

Question: 89

Which object controls the tiles a business user can assign to their SAP Fiori launchpad?

1.) Tile group

2.) App library
3.) App finder
4.) Tile catalog

Correct Answer: 4

Question: 90

Which object do you configure to reuse material cost estimate for the costing process?

1.) Quantity structure control

2.) Group costing
3.) Transfer control
4.) Valuation variant

Correct Answer: 3
Question: 91

Which object do you have to assign the cost component structure to?

1.) Material master record

2.) Valuation variant
3.) Costing variant
4.) Costing type

Correct Answer: 3

Question: 92

Which objects are predefined characteristics in SAP S/4HANA? (3 Correct)

1.) Controlling area

2.) Product category
3.) Company code
4.) Plant

Correct Answer: 1,3,4

Question: 93

Which objects can statistical key figures be applied to? (2 Correct)

1.) General ledger accounts

2.) Cost centers
3.) Profit centers
4.) Functional areas

Correct Answer: 2,3

Question: 94

Which objects can you plan in cost center accounting? (3 Correct)

1.) Secondary cost accounts

2.) Non-operating expense accounts
3.) Statistical key figures
4.) Balance sheet accounts
5.) Activity prices
 Correct Answer: 1,3,5

Question: 95

Which objects do you use when you assign costs and revenue to the value fields in costing-
based CO-PA?

1.) Transfer structure

2.) Overhead group
3.) Allocation structure
4.) Allocation template

Correct Answer: 1

Question: 96

Which of the following are typical activities of the sales planning phase in SAP S/4HANA?
(2 Correct)

1.) Manual entry of data

2.) Bottom-up distribution
3.) Transfer of GL account data
4.) Top-down distribution

Correct Answer: 1,4

Question: 97

Which of the following controls can you set when you determine a characteristic
derivation? (3 Correct)

1.) System response when unsuccessful

2.) Conditions for execution
3.) Valuation calculation
4.) Overwriting authority
5.) Display authority

Correct Answer: 1,2,4

Question: 98

Which of the following objects can be selected in templates for activity-based costing?
1.) WBS element
2.) Cost center/activity type
3.) Internal order

Correct Answer: 2

Question: 99

Which of the following statements are applicable to automatic account assignment in SAP
S/4HANA? (2 Correct)

1.) It can be overwritten in the application.

2.) It can be defined for postings on general ledger accounts of primary costs type.
3.) It can be defined for postings on general ledger accounts of secondary costs type.
4.) It takes precedence over validation and substitution.

Correct Answer: 1,2

Question: 100

Which of the following statements are applicable to SAP S/4HANA embedded analytics? (2
Correct)

1.) It is part of the core SAP S/4HANA license and uses the same technical stack and user
interface.
2.) It is part of SAP S/4HANA Strategic Analytics tools stack that uses virtual data models
for reporting.
3.) It is used by dedicated BI users who need to go beyond the capabilities of Strategic
Analytics Tools for reporting.
4.) It uses core data services (CDS) views to create virtual data models (VDMs) for
reporting.

Correct Answer: 1,4

Question: 101

Which of the following statements best describe Product Cost by Order? (2 Correct)

1.) It is recommended for products with a long production time.

2.) It is used when full cost traceability is needed.
3.) It is used when you perform repetitive manufacturing.
4.) It is used when controlling by individual production lots or discrete quantities is
needed.
 Correct Answer: 2,4

Question: 102

Which of the following statements best describe Product Cost by Period? (2 Correct)

1.) It is used when the focus of control is on a stable and continuous production process.
2.) It is used in conjunction with a product cost collector.
3.) It is used for joint production with process orders.
4.) It is used to analyze work in the process based on actual costs.

Correct Answer: 1,2

Question: 103

Which of the following steps are part of the procedure to update the standard price of the
material? (2 Correct)

1.) Release the cost estimate.

2.) Archive the cost estimates.
3.) Split the costs.
4.) Mark the cost estimate.

Correct Answer: 1,4

Question: 104

Which of the following values can be calculated using results analysis? (3 Correct)

1.) Cost of sales

2.) Gross margin
3.) Work in progress
4.) Cost of goods manufactured
5.) Reserves for unrealized costs

Correct Answer: 1,3,5

Question: 105

Which order status is relevant for creating work in process (WIP) calculations when you
use Product Cost by Order (PCO)?
1.) Delivered
2.) Technically completed
3.) Created
4.) Partially released

Correct Answer: 4

Question: 106

Which parameters are controlled by the costing type in a costing variant? (2 Correct)

1.) Save with date key

2.) Price updates
3.) Costing sheet
4.) Price for materials

Correct Answer: 1,2

Question: 107

Which process can you use to credit internal orders during period-end closing?

1.) Periodic reposting

2.) Distribution
3.) Assessment
4.) Indirect activity allocation

Correct Answer: 1

Question: 108

Which process determines the target costs of the cost object in a product cost by order
scenario?

1.) Work in progress (WIP) calculation

2.) Variance calculation
3.) Accrual calculation
4.) Actual costs calculation

Correct Answer: 2
Question: 109

Which processes belong to the “final costing” of cost objects? (2 Correct)

1.) Work in process

2.) Overhead surcharge
3.) Variance calculation
4.) Revaluation at actual costs

Correct Answer: 1,3

Question: 110

Which receiver must be allowed in the settlement profile of a product cost collector?

1.) Material
2.) Business process
3.) Cost center
4.) Order

Correct Answer: 1

Question: 111

Which scenarios can be covered by the costing run? (2 Correct)

1.) Current cost estimate of all the materials in all-controlling areas

2.) Standard cost estimate of all the materials in all plants of a controlling area
3.) Product cost collector cost estimate in one plant
4.) Inventory cost estimate of all the materials in one plant

Correct Answer: 1,2

Question: 112

Which settings can you configure per order type for the budget and availability control? (2
Correct)

1.) Budgeting on cost element level

2.) Budget tolerance limits
3.) Design budget manager
4.) Budget data entry layout

Correct Answer: 1,2

Question: 113

Which statement best describes a cost center standard hierarchy?

1.) It represents an organizational unit in SAP S/4HANA where the costs and revenues are
incurred and reported.
2.) It is a structure to which all the cost centers within a controlling area are assigned.
3.) It is grouped together with alternative hierarchies to represent decision control and
responsibility units.
4.) It enables you to assign the same attributes to similar cost centers within a controlling
area.

Correct Answer: 2

Question: 114

Which statement best describes the Query Browser for reporting?

1.) It is available as an additional license product in SAP S/4HANA.

2.) It is a desktop browser that integrates with SAP S/4HANA.
3.) It is a design studio app that comes as standard SAP Fiori content.
4.) It is a strategic analytical tool in SAP S/4HANA.

Correct Answer: 3

Question: 115

Which statements are relevant to the cost of sales accounting method in profitability
management? (2 Correct)

1.) It presents the costs and revenues information in a format that is ideal for conducting
margin analyses
2.) It aims to summarize activity and situational change for a given organizational unit
over a period of time.
3.) It presents revenues, primary expenses, changes in stock, WIP, and capitalized
activities.
4.) It aims to match revenues for goods and services against sales-related expenses.

Correct Answer: 1,4

Question: 116
Which tasks can you perform on a production order in a make-to-order scenario with
valuated stock? (2 Correct)

1.) Transfer reserves for realized costs

2.) Perform results analysis
3.) Settle the variances to CO-PA
4.) Calculate production variances

Correct Answer: 3,4

Question: 117

Which type of Profitability Analysis updates the cost of goods sold at the time of delivery?

1.) Both account-based and costing-based

2.) Periodic accounting-based
3.) Account-based only
4.) Costing-based only

Correct Answer: 3

Question: 118

Which views can you use to analyze the costing results within the costing run tool? (3
Correct)

1.) Material list report

2.) Work in the progress report
3.) Costing levels report
4.) Analysis report
5.) Variance report

Correct Answer: 1,3,4

Question: 119

Why would you use manual cost allocation in Controlling? (2 Correct)

1.) To correct secondary postings

2.) To allocate costs using an allocation cycle
3.) To run simple allocations of plan data
4.) To run simple allocations of actual data

Correct Answer: 1,4

Question: 120

You are configuring internal order settlement. Where do you define which cost elements
should be settled, using either the original or settlement cost elements?

1.) Settlement profile

2.) Allocation structure
3.) Settlement rule
4.) Template

Correct Answer: 2

Question: 121

You are considering using commitment management with internal orders. What do you
need to do in the configuration?

1.) Activate commitment management only in the controlling area.

2.) Activate commitment management in both the company code and the order type.
3.) Activate commitment management only in the order type.
4.) Activate commitment management in both the controlling area and the order type.

Correct Answer: 4

Question: 122

You are executing an indirect activity allocation. What do you post to the sender and
receiver?

1.) You post costs only to both the sender and receiver.
2.) You post both quantity and cost to the receiver and cost only to the sender.
3.) You post both quantity and cost to the sender and cost only to the receiver.
4.) You post quantity and cost to both the sender and receiver.

Correct Answer: 4

Question: 123

You are implementing SAP S/4HANA and you want to run analytical reports off a single
data model. Which statement best describes reporting in SAP S/4HANA?
1.) Reporting can be either broad and deep for analysis, or speedy and simple, but not
both
2.) Reporting analytical data is always done in a business warehouse system.
3.) Reporting on data is available in real-time at every level of detail.
4.) Reporting on data in real-time is difficult, and complex to design.

Correct Answer: 3

Question: 124

You are posting a purchase order for a warehouse material. From which object is the
profit center derived?

1.) Material master

2.) Plant
3.) Cost center
4.) Business partner

Correct Answer: 1

Question: 125

You are setting up a costing-based Profitability Analysis for your organization. How do you
configure the different market segments?

1.) As key figures

2.) As value fields
3.) As divisions
4.) As characteristics

Correct Answer: 4

Question: 126

You are setting up a direct internal activity allocation in SAP S/4HANA. What are valid
receivers for the activity? (3 Correct)

1.) Sales order item

2.) Cost center
3.) General ledger account
4.) Network
5.) Statistical overhead order

Correct Answer: 1,2,4

Question: 127

You are setting up costing-based Profitability Analysis for your organization. How do you
configure the different market segments?

1.) As value fields

2.) As divisions
3.) As key figures
4.) As characteristics

Correct Answer: 4

Question: 128

You are using availability control in your SAP S/4HANA system. Which documents can
cause the system to raise a warning message when the budget was exceeded? (2 Correct)

1.) Goods issue from order

2.) Outgoing payment
3.) Purchase requisition
4.) Incoming invoice

Correct Answer: 3,4

Question: 129

You configured an overhead costing sheet that uses the quantity-based overhead approach
to calculate the overhead amount. What is required for the amount to be calculated?

1.) Cost accounts with the option to record quantity

2.) Statistically figures with values for the period
3.) Settlement rules with valid receiver objects
4.) Activity types with actual or plan quantities maintained

Correct Answer: 1

Question: 130

You define rules in a status profile and assign the profile to your internal order type. What
do you use the status profile for? (3 Correct)
1.) To permit or forbid specific transactions
2.) To set the initial status as Created or Released
3.) To activate the CO partner update
4.) To define the user status
5.) To define users for the order

Correct Answer: 1,2,4

Question: 131

You enter the actual activity quality for work and vacation in the cross-application
timesheet. Which options can you choose in the master data of the activity type to ensure
the quantities and values are posted in Management Accounting? (2 Correct)

1.) Manual entry, no allocation

2.) Indirect determination, indirect allocation
3.) Manual entry, indirect allocation
4.) Manual entry, manual allocation

Correct Answer: 1,4

Question: 132

You have activated budget availability control for an internal order and entered an overall
budget of 10000. Actuals of 10000 was posted for this internal order in the current year.
How is that possible? (2 Correct)

1.) The difference of 1000 is within the tolerance limits defined in the configuration.
2.) The purchase order has NOT generated a budget document yet.
3.) The cost element is exempted from budget availability control
4.) The purchase order was entered in a different year than the budget.

Correct Answer: 2,4

Question: 133

You have implemented Product Cost by Sales Order in conjunction with cost-based POC
results analysis in your organization. For a particular sales order item, you have the
following: Plan revenue = 3000 Plan costs = 2000 Actual revenue = 1200 Actual costs =
1000 What data does the system calculate during results analysis?
1.) Revenue = 1500; Cost of sales = 1000; Revenue surplus = 300
2.) Revenue = 1200; Cost of sales = 1000; Capitalized revenue (revenue in excess of
billings) = 200
3.) Revenue = 1500; Cost of sales = 1000; Capitalized revenue (revenue in excess of
billings) = 300
4.) Revenue = 1200; Cost of sales = 1000; Revenue surplus = 200

Correct Answer: 3

Question: 134

You have implemented Product Cost by Sales Order in conjunction with revenue-based
results analysis in your organization. For a particular sales order item, you have the
following:- Plan revenue = 3000- Plan costs = 2000- Actual revenue = 1200- Actual costs
= 1000What data does the system calculate during results analysis?

1.) Revenue = 1200; Cost of sales = 800; Reserve = 200

2.) Revenue = 1200; Cost of sales = 1000; WIP = 200
3.) Revenue = 1200; Cost of sales = 1000; Reserve = 200
4.) Revenue = 1200; Cost of sales = 800; WIP = 200

Correct Answer: 4

Question: 135

You need to assign a company code to a controlling area. Which settings must be identical
for both organizational objects? (2 Correct)

1.) Operational Posting period

2.) Fiscal year variant
3.) Currency
4.) Operational Chart of accounts

Correct Answer: 2,4

Question: 136

You perform a settlement with a primary cost account which is different from the cost
account you used to post the original expense. Which object is a valid receiver for the
settlement?
1.) WBS element
2.) Fixed asset
3.) Cost center
4.) Internal order

Correct Answer: 2

Question: 137

You post a billing document in Sales and Distribution (SD). What data flows to Profit
Center Accounting? (3 Correct)

1.) Sales deductions

2.) Accruals
3.) Order quantity
4.) Payment discount
5.) Revenues

Correct Answer: 1,2,5

Question: 138

You post an expense line in an accounting document and enter an internal order and a
cost center as the account assignments. After posting, the system allows you to settle the
posted values from the internal order. Which settings do the cost center and internal
order have?

1.) Real internal order Real cost center

2.) Statistical internal order Real cost center
3.) Real internal order Statistical cost center
4.) Statistical internal order Statistical cost center

Correct Answer: 1

Question: 139

You use a ledger, an additional standard ledger and an extension ledger. You post a
general journal entry without indicating a ledger group. For which ledger(s) are separate
line items posted in the universal journal?

1.) The leading and extension ledgers

2.) The leading ledger only
3.) The standard ledgers
4.) All ledgers
 Correct Answer: 3

Question: 140

You use a production order with Product Cost by Period and you entered a results analysis
key and variance key. How does the system calculate variances in Product Cost by Period?

1.) Variances = Actual costs - Delivery value

2.) Variances = Target costs - Delivery value
3.) Variances = Target costs - Delivery value - WIP
4.) Variances = Actual costs - Delivery value - WIP

Correct Answer: 4

Question: 141

You want to configure different cost centers in your company. Which setting in the cost
center master data will you use to assign the same attributes to similar cost centers?

1.) Cost center type

2.) Cost center category
3.) Functional area
4.) Activity type

Correct Answer: 2

Question: 142

You want to create a new standard cost estimate based on the quantity structure of the
existing standard cost estimate. Which object do you use?

1.) Transfer control

2.) Costing type
3.) Costing version
4.) Reference variant

Correct Answer: 4

Question: 143
You want to create alternative plan versions for your controlling area, in addition to
version 000. What would you use additional CO versions for? (2 Correct)

1.) To store parallel valuation

2.) To store different budget data
3.) To store different plan data
4.) To store actual-plan variance

Correct Answer: 3,4

Question: 144

You want to create cost centers for your company. What is the prerequisite to building an
organizational structure for overhead cost controlling?

1.) Functional area

2.) Cost center categories
3.) Cost center types
4.) Standard hierarchy top node

Correct Answer: 4

Question: 145

You want to define requirement levels for users for the authorization check in Profitability
Analysis reporting. Which requirement level would you set to enable user access to all the
interactive drill down functions?

1.) 2 - Level 2
2.) 0 - ALL
3.) 1 - Level 1
4.) 3 - ALL

Correct Answer: 2

Question: 146

You want to derive the profitability segment for a line item in the universal journal using
SAP S/4HANA standard configuration. What requirements must be fulfilled? (2 Correct)
1.) Account-based Profitability Analysis must be active
2.) The type of the corresponding general ledger account must be primary cost/revenue or
secondary cost.
3.) Costing-based Profitability Analysis must be active.
4.) The type of the corresponding general ledger account must be balance sheet.

Correct Answer: 1,2

Question: 147

You want to determine which operations of the routing should be considered in a product
cost calculation. How do you do this? (2 Correct)

1.) By marking the Relevance to Costing indicator in the operation

2.) By defining a usage key in the header of the routing
3.) By marking the cost indicator in the control key assigned to the operation
4.) By assigning a cost center to the work center in the operation

Correct Answer: 1,3

Question: 148

You want to enable WIP calculation in Product Cost by Period. What do you need to
configure?

1.) Profitability Analysis (PA) transfer structure

2.) Variance variant
3.) Valuation variant
4.) Settlement profile

Correct Answer: 3

Question: 149

You want to maintain a cost component structure. What can you determine for each cost
component? (3 Correct)

1.) The relevance of cost component to results analysis

2.) Assignment of cost component to calculation base for overheads in costing sheet
3.) The relevance of cost component to inventory valuation
4.) Assignment of cost component to cost component group
5.) The relevance of cost component to goods manufactured

Correct Answer: 3,4,5

Question: 150

You want to prevent periodic cost fluctuations. Which activity should you choose to
distribute irregular expenses to the relevant periods?

1.) Accrual calculation

2.) Cost splitting
3.) Variance calculation
4.) Periodic reposting

Correct Answer: 1

Question: 151

You want to run an assessment cycle in Profitability Analysis to allocate cost center costs
during period-end closing for your organization. Which of the following objects is part of
the assessment cycle?

1.) Template
2.) PA transfer structure
3.) Tracing factor
4.) Cycle iteration

Correct Answer: 3

Question: 152

You want to set up budget availability control for your projects and internal orders. What
can you check using budget availability control? (2 Correct)

1.) The availability of funds using the overall plan value

2.) The availability of funds on period level
3.) The availability of funds in object currency
4.) The availability of funds according to tolerance limits

Correct Answer: 3,4

Question: 153

You want to set up integrated planning for your internal orders. What do you need to do?
(2 Correct)
1.) Set the relevant indicator in the controlling area.
2.) Set the relevant indicators in the CO version.
3.) Set the relevant indicator in the planning profile of the order type.
4.) Set the relevant indicator in the internal order master record.

Correct Answer: 2,4

Question: 154

You want to settle primary cost elements and secondary cost elements to different
receivers. What do you use?

1.) Allocation structure

2.) Overhead structure
3.) Source structure
4.) PA transfer structure

Correct Answer: 3

Question: 155

You want to understand why costs are collected on the sales order item level. What do you
need to check in the configuration? (3 Correct)

1.) Costing type

2.) Valuation variant
3.) Requirements class
4.) Account assignment category
5.) Requirement type

Correct Answer: 3,4,5

Question: 156

You want to use a template for activity and process assignment to your material cost
estimate. What do you need to do?

1.) Assign a template directly to costing view 1 of the material master record
2.) Use the costing sheet of the costing view 1 in the template determination table
3.) Assign a template to an operation in the routing of the material
4.) Use the template allocation function in the material cost estimate and the costing run

Correct Answer: 4
Question: 157

You want to use a template to consider overhead during product costing. How do you
assign the template to your material?

1.) Using a special procurement type and an overhead group

2.) Using an origin group and an overhead group
3.) Using a profit center and an overhead key
4.) Using an overhead group and an overhead key

Correct Answer: 4

Question: 158

You would like to allocate primary and secondary costs from a cost center to another cost
center. Which allocation method will you use?

1.) Periodic reposting

2.) Distribution
3.) Assessment
4.) Indirect activity allocation

Correct Answer: 3

Question: 159

Your customer defined one distribution cycle in SAP S/4HANA. You need to define a new
distribution cycle. How can you ensure the new cycle is executed only after the existing
one is completed?

1.) Assign both cycles to the same cycle run group

2.) Select iteration in the cycle header of the new cycle
3.) Select iteration in the cycle header of both cycles
4.) Assign each cycle to a different cycle run group

Correct Answer: 1

Question: 160
Your customer uses account-based CO-PA. Which sales documents create an account-
based CO-PA line item for each standard ledger in the universal journal table in SAP
S/4HANA 1809? (2 Correct)

1.) Goods issue

2.) Sales order
3.) Billing
4.) Goods receipt

Correct Answer: 1,3