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SAP Certified Application Professional – Management Accounting (CO) with SAP ERP 6.0 – print view
Disclaimer: These sample questions are for self-evaluation purposes only and do not appear on the actual
certification exams. Answering the sample questions correctly is no guarantee that you will pass the
certification exam. The certification exam covers a much broader spectrum of topics, so do make sure you have
familiarized yourself with all topics listed in the exam competency areas before taking the certification exam.
Introduction
Advanced Professional certifications require proven project experience, business process knowledge, and a
more detailed understanding of SAP solutions. Professional certifications are targeting profiles with
approximately four to seven years of experience. Besides the recommended education courses also practical job
experience is required and tested. With professional-level certification, you can:
- Demonstrate both your experience and your expertise through a rigorous testing process
- Promote a more globally applicable accreditation
- Lead as well as execute tasks and engagements
- Access a community of SAP professional-level certified peers
If you are a consultant with more than four years of experience, you probably are already in possession of
the knowledge you need to pass the exam. This certification preparation guide is designed to provide some
guidance as to the topics covered in the exam, sample questions, and study resources.
Exam Competency Areas
The certification test "SAP Certified Application Professional – Management Accounting (CO) with SAP
ERP 6.0" verifies profound knowledge in the area of Management Accounting/ Controlling and analysis. This
certificate proves that the candidate has an advanced understanding within this profile and is able to apply
these skills practically and provide guidance in project implementation.
Software components: SAP ERP Financials 6.0
Number of Questions: 80
Duration: 180 minutes
Competency Areas : The following list helps you to identify the competency areas covered in this test.
The percentage indicates the portion of the test dedicated to a particular competency area.
4. You should be able to interpret complex customer requirements into feasible solutions, applying your
substantial project experience and high level analytical skills, in the following areas. Since the topics in
these areas are used very often and with high importance for the customer, you should expect relatively
difficult questions, around tasks like analyze, blueprint, modify and optimize (40% in total for all of the
topics below)
- Cost Center Accounting (related education course AC405)
In this topic, questions are
found on analyzing different customer scenarios in Cost Center Accounting, Period-end closing, accruals,
automatic posting assignments and enhanced master data functionalities.
- Product Cost Planning – core functionality (related education course AC505)
To do
well in this topic area, you should know how to work with Costing Runs, cost component splits, overhead
surcharges, service cost calculations and configuration of costing variants.
- Profitability Analysis (related education course AC605)
Here in this topic, questions
might be asked about the analysis of derivation types, interfaces between Profitability Analysis (CO-PA) and FI,
revenue flow and cost of sales. You should be able to outline Integration with SD, currencies, planning and
performance in CO-PA.
- Overhead orders (related education course AC405)
Expect a wide range of questions in
this topic. Areas tested here include scenario in order planning, solutions for budgeting and availability
control, advantages of Internal order usage, as well as improved monitoring and handling of order management in
general. Period end allocations are important as well.
- Make to stock (related education course AC520)
Questions in this section might deal with
consulting customers in their decision for period controlling and its impact on Financials, optimize the period
end closing by fixing performance problems, setting up settlement and variance control and CO-PA
integration.
- Profit Center Accounting (related education course AC610)
You have to understand
concepts and blueprint an SAP implementation for EC-PCA, understand value flows and master data in Profit-
Center Accounting (with Classic and NewGl.
5. You should be able to autonomously build solid customer solutions based on profound understanding and the
application of your project experience in the following areas. Most of the topics will deal with trouble
shooting, solving of customer problems and explanation of valid options (40% in summary for all of the topics
below).
Topics / Learning Options:
- Reporting (Report Writer/Report Painter/ALV/Quick Viewer/Drilldown Reporting) – related
Education courses are CA710/CA705/BW305)
You know how to implement and configure drilldown reports,
know the scope of the different reporting tools and basically understand BI reporting capabilities.
- CO Integration with Financial Accounting (AC405, AC040)
You should be able to explain
the CO integration with FI, analyze the interfaces, between FI and CO, explain methods for Accrued cost and
explain the flow of get depreciation posted to CO.
- Investment Management (AC020, AC350)
In this topic, you should understand planning
& budgeting figures and how to set up an investment management as well as Integration with purchasing
- Cost Object Controlling: Make to order (AC520)
You should be able to outline, which cost
object scenario that best solves a customer's demand and indicate different options of settlement and explain
the integration with CO-PA.
- Cross Application Time sheet (CA500)
In this small section some key functions of the
usage of CATS and its impact on CO are covered. You should be able to explain the key interfaces and
capabilities of CATS but you will not be asked to implement deep configuration of CATS.
- Cost Management related topics in Project System (PLM230)
Another small topic area, the
questions will be around customer requirements period end closing process and budgeting availability
control
- Product Cost Planning: special functions (group costing, mixed costing, co-prod (AC505)
This is will go a bit deeper into the Product Cost planning functionality and its special functions. So please
expect questions in special procurement methods, logistics integration and special costing functions
6. You should be able to perform identified tasks in the following areas, based on your basic understanding
during system implementation, configuration, and testing. On this level the test covers some CO related
functions and integration topics. Since many topics are not belonging to the core, the question level is on a
simpler level, like understanding the scope, simple tasks and picking the right solutions. (20% in summary for
all of the topics below).
Topics / Learning Options:
- New GL impact on CO (AC210)
In this section you should be able to d escribe possible
changes for CO if the customer migrates in FI to the New Gl, identify the effects of the document split for
CO.
- Purchasing Process Integration with CO (AC405, AC520)
Although this is not a large
section of the exam, you should still be familiar with basic Materials Management Integration, as for example in
purchasing goods and its impact in CO.
- Production Process Integration with CO (AC505, AC520)
In this topic you should be able
to describe and explain main interfaces with CO and Product Planning. It will cover the high level master data
from logistics that a CO expert should be able to understand.
- Sales Process Integration with CO (AC520, AC605)
In this small section you should be
familiar with the impact of unevaluated and valuated sales order stock and the information flow from Sales Order
Management to account-based CO-PA
- Special Costing functions (AC530, AC650, AC420)
In this special section, some questions
will check, if you have understood basic scope and functionality of Activity Based Costing (working with
template allocation), Material Ledger and Transfer prices. The questions will not go into deep
configuration.
Sample Questions
DISCLAIMER: These sample questions are for self-evaluation purposes only and do not appear on the actual
certification exams. Answering the sample questions correctly is no guarantee that you will pass the
certification exam. The certification exam covers a much broader spectrum of topics, so do make sure you have
familiarized yourself with all topics listed in the Exam Competency Areas before taking the certification exam.
1. A customer, who already runs SAP ERP, wants to implement a BI solution. You are building a presentation in
order to show the advantages of the SAP BI solution.
What would be the key benefits of SAP BI in your presentation?
Note: There are 2 correct answers to this question.
More than one answer is correct. Please choose the correct answers.
| a) |
O |
SAP BI easily integrates information from various operative
SAP applications and non-SAP applications. |
| b) |
O |
SAP BI always provides real-time data from operative SAP
applications. |
| c) |
O |
SAP BI, with its delivered Business Content, can be easily
set up to extract data from SAP applications. |
| d) |
O |
SAP BI enables Online Transaction Processing (OLTP) for the
staging of information from large amounts of operative and historical data. |
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2. A company runs Sales Order Management and account-based CO-PA.
Which transaction posts the cost of goods sold to account-based CO-PA?
Please choose the correct answer.
| a) |
O |
The goods issue creates the posting. |
| b) |
O |
The "periodic transfer of incoming order value" creates the
posting. |
| c) |
O |
The billing creates the posting. |
| d) |
O |
Saving the released sales order creates the posting. |
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3. A company asks for a real-time sales report to analyze Revenue by Customer Group, by Sales Organization,
by Product that allows for navigation to sales order line items.
What reports can provide this information?
Note: There are 2 correct answers to this question.
More than one answer is correct. Please choose the correct answers.
| a) |
O |
Drilldown report based on line items for Costing-Based
Profitability Analysis. |
| b) |
O |
Drilldown Basic Report for Account-Based Profitability
Analysis. |
| c) |
O |
Drilldown Basic Report for Profit Center Accounting. |
| d) |
O |
Form Report for Profit Center Accounting. |
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4. A company has implemented CO-PA. They want to accelerate their routine reports for their closed periods
used by many business users.
Which functionality has the most positive influence on the performance?
Please choose the correct answer.
| a) |
O |
The Report with Summarization Levels and Summarization Data.
|
| b) |
O |
The Report with Summarization Data. |
| c) |
O |
The Report with Summarization Levels. |
| d) |
O |
The Report with Frozen Data. |
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5. A company creates a cost center-related purchase order and complains that the commitment is not visible in
the current commitment report, although commitment management is properly setup in CO.
What is a possible reason?
Please choose the correct answer.
| a) |
O |
The commitment is already posted, but only visible in the
report of the future period based on the planned goods receipt date. |
| b) |
O |
Commitment relevance is not activated in the relevant
material master record. |
| c) |
O |
Commitments are not posted real-time, but with a periodic
transaction. |
| d) |
O |
Commitment relevance is not activated in the relevant vendor
master record. |
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6. A company wants to use Profitability Analysis (CO-PA) to obtain an early analysis of their anticipated
profits.
Which functionality provides the best results?
Please choose the correct answer.
| a) |
O |
Transfer sales orders and quotations from SD to costing-based
CO-PA and use record type "A" for analysis. |
| b) |
O |
Transfer sales orders and quotations from SD to account-based
CO-PA and use record type "F" for analysis. |
| c) |
O |
Transfer the plan balance data from FI to account-based CO-PA
and use record type "F" for analysis. |
| d) |
O |
Transfer the plan data from the "Sales and operation
planning" to costing-based CO-PA and use record type "P" for analysis. |
| e) |
O |
Analyze sales quotation as a detail value. |
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7. A company requests CO-PA reports with more detailed information.
Which methods help to achieve more details in the CO-PA cost analysis?
Note: There are 2 correct answers to this question.
More than one answer is correct. Please choose the correct answers.
| a) |
O |
Use an allocation structure in the assessment cycle to CO-PA
to assign different cost elements to different value fields. |
| b) |
O |
Refine the cost component structure in CO-PC and optimize the
assignment to value fields. |
| c) |
O |
Refine the asset valuation area settings and the account
determination logic for assets. |
| d) |
O |
Define a cost splitting structure in the overhead surcharges
to different characteristics in CO-PA. |
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8. A new SAP customer is looking for a lean monthly reporting that should visualize their requirements of...
- Cost of Good Sold Accounting
- Periodic Profitability Accounting
- Return on Investment (ROI) key figures
- Cost analysis including additional accrued cost
Which application meets all of these reporting requirements?
Please choose the correct answer.
| a) |
O |
FI balance sheet and profit and loss reporting based on US
GAAP |
| b) |
O |
Profitability reporting in account-based CO-PA |
| c) |
O |
Profitability reporting in costing-based CO-PA |
| d) |
O |
Profit Center Accounting drilldown reporting |
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9. An Automotive customer works with 600,000 material numbers in a multi-level production environment. The
whole costing run takes several hours. Now they are simulating the impact of an alternative production setup,
which uses the same raw materials and semi-finished products.
What option would you recommend to significantly shorten the duration of the costing run?
Please choose the correct answer.
| a) |
O |
Use the easy cost planning function for simplified and
accelerated costing. |
| b) |
O |
Assign a suitable transfer control strategy to the relevant
costing variant in the IMG. |
| c) |
O |
Define a mixed costing strategy and maintain mixing ratios.
|
| d) |
O |
Use the Schedule Manager to optimize the duration of the
Costing Run. |
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10. What are the advantages of a real internal order compared to a statistical order?
Note: There are 2 correct answers to this question.
More than one answer is correct. Please choose the correct answers.
| a) |
O |
Overhead surcharges collection |
| b) |
O |
Exception reporting |
| c) |
O |
Settlement splitting to different receivers |
| d) |
O |
Budget and availability control |
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11. When settling an investment order for an unfinished asset, the customer, by law, needs to settle the order to
an asset under construction (AuC).
How can this be accomplished in the system?
Please choose the correct answer.
| a) |
O |
Set up an assessment cycle to allocate the costs of the
investment order to the previously created AuC. |
| b) |
O |
Set up the investment profile to use the AuC of a certain
asset class and assign it to the used order type. |
| c) |
O |
Assign a settlement rule to AuC directly to the position of
the investment program. |
| d) |
O |
Set up an appropriate investment reason and a threshold for
scale level and assign both to the order. |
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12. A customer uses a discrete manufacturing scenario to produce goods to stock.
What is a typical customer requirement for using product cost collectors as cost objects?
Please choose the correct answer.
| a) |
O |
The customer demands to get work in process based on actual.
|
| b) |
O |
The customer demands to do a multi-level costing for the used
cost objects. |
| c) |
O |
The customer demands to control many production orders on one
cost object. |
| d) |
O |
The customer demands to see the aggregated plan costs of the
production orders on the product cost collector. |
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13: A customer uses sales order-related manufacturing processes and wants to settle these orders at
period-end closing to CO-PA. They complain about the effort to manually maintain the settlement rules to CO-PA.
What is the most efficient option to solve this problem?
Please choose the correct answer.
| a) |
O |
Automatically provide a strategy sequence for the settlement
parameters of the sales order. |
| b) |
O |
Enter the number of the profitability segment instead of the
characteristics combination. |
| c) |
O |
Derive the distribution rule from the "PA transfer structure"
of CO-PA. |
| d) |
O |
Determine the distribution rule from the assigned account
assignment category. |
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14. A customer considers implementing valuated project stock.
Which are the benefits of the valuated project stock?
Please choose the correct answer.
| a) |
O |
The inventory in a project stock always shows the same
valuation as in the common stock of the material. |
| b) |
O |
Creating an inventory will result in an inventory posting
instead of a cost posting. |
| c) |
O |
At period-end closing; the inventory in a valuated project
stock is additionally posted as work in process on the project. |
| d) |
O |
The valuated project stock is simple to handle because there
is always only one per project. |
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15. Which methods allow a customer to assign their plan costs more accurately to the different activity types
per cost center?
Note: There are 2 correct answers to this question.
More than one answer is correct. Please choose the correct answers.
| a) |
O |
Activity-dependent manual cost planning |
| b) |
O |
Plan cost assessment cycle |
| c) |
O |
Pre-distribution of fixed cost |
| d) |
O |
Usage of a splitting structure for the plan price calculation
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16. A customer has a 1000 cost centers each with about 100 different primary cost elements.
Select the ranking of cost allocation methods according to the shortest expected runtime (list the fastest
method first).
Please choose the correct answer.
| a) |
O |
Periodic Reposting < Assessment < Distribution |
| b) |
O |
Distribution < Assessment < Periodic Reposting |
| c) |
O |
Assessment < Periodic Reposting < Distribution |
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17. A customer complains that in various FI postings both fields, cost center and internal order, are
mandatory.
Which setting causes these two fields to be mandatory?
Please choose the correct answer.
| a) |
O |
The field "order" has accidentally been maintained in the
master of the respective cost elements (tab "default account assignment"). |
| b) |
O |
The field "actual posted cost center" has accidentally been
maintained in the master of the respective internal order (tab "control data"). |
| c) |
O |
Both cost center and internal order have accidentally been
maintained in the default account assignment (OKB9). |
| d) |
O |
Both cost centers and internal orders have accidentally been
set to "mandatory" in the "status variant" field (group "additional account assignment"). |
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18. A customer in a high-inflation country produces goods consuming raw materials with high price
differences.
Which option allows the roll-up of these price differences to the final product?
Please choose the correct answer.
| a) |
O |
Use moving average price for all materials. |
| b) |
O |
Implement Actual Costing in the Material Ledger. |
| c) |
O |
Implement Transfer pricing in the Material Ledger. |
| d) |
O |
Use actual activity price determination in Cost Center
Accounting. |
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19. A service company decides to implement Activity-Based Costing. They collect all process-related cost on
ABC processes and want to allocate them periodically to their sales orders in Sales Order Management.
Which functionality do you implement?
Please choose the correct answer.
| a) |
O |
Template allocation technique |
| b) |
O |
Process settlement |
| c) |
O |
Indirect process allocation |
| d) |
O |
Process assessment cycles |
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Expert Guidance
In preparing for this exam, it is important to remember that the exam covers a broad range of topics, and
therefore it is not possible to ask many questions on any one topic. Certain topics, such as the Cost Centers,
CO-PA and CO-PC receive more emphasis than topics such as the Reporting, New GL and Special Costing functions.
You should use the percentage guides from the Exam Competency Areas section above to guide the allocation of
your preparation time.
As shown in the sample exam questions, a good understanding of various business scenarios is helpful when
choosing the best answer from a list of possible approaches. For these types of questions where multiple answers
are correct, it may be helpful to use a selection/elimination strategy. You can possibly eliminate answers that
are factually wrong, while selecting answers that are clearly correct. This leaves fewer answers where you might
not be sure, thus speeding up the selection process.
For questions that are based on product functionality rather than a business scenario, the answers are
usually found in the course material listed for that area in the Exam Competency Areas section above. While
several answers may be very similar in their wording, take sufficient time to clearly understand the meaning of
each answer rather than rushing. That will help in distinguishing which answer(s) is/are correct. Functionality
questions are normally about the primary functions of the software, not obscure or secondary features and
options.
In the first area the key topics need knowledge where practical knowledge will be especially helpful. Some of
the questions in these areas are not discussed directly in the training material and require an understanding of
relevant transaction codes, tables and processes.
The majority of the questions in this exam are multiple choice questions. Some of these require you to
select the single correct option whilst others are multiple response questions. In the multiple response
questions, be sure to note the advice in the question stem on the number of correct responses. You must choose
the number of options indicated as there is no partial scoring and multiple response questions are scored as
either correct or incorrect. These questions are not designed to test your language skills so there is normally
a range of possible options, for example with or without capitalization, etc.
Resource Page
SAP Press Web site
Solutions
| 1 a) Correct |
2 a) Correct |
3 a) Correct |
4 a) Incorrect |
5 a) Correct |
| 1 b) Incorrect |
2 b) Incorrect |
3 b) Correct |
4 b) Incorrect |
5 b) Incorrect |
| 1 c) Correct |
2 c) Incorrect |
3 c) Incorrect |
4 c) Incorrect |
5 c) Incorrect |
| 1 d) Incorrect |
2 d) Incorrect |
3 d) Incorrect |
4 d) Correct |
5 d) Incorrect |
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| 6 a) Correct |
7 a) Correct |
8 a) Incorrect |
9 a) Incorrect |
10 a) Correct |
| 6 b) Incorrect |
7 b) Correct |
8 b) Incorrect |
9 b) Correct |
10 b) Incorrect |
| 6 c) Incorrect |
7 c) Incorrect |
8 c) Incorrect |
9 c) Incorrect |
10 c) Correct |
| 6 d) Incorrect |
7 d) Incorrect |
8 d) Correct |
9 d) Incorrect |
10 d) Incorrect |
| 6 e) Incorrect |
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| 11 a) Incorrect |
12 a) Incorrect |
13 a) Correct |
14 a) Incorrect |
15 a) Correct |
| 11 b) Correct |
12 b) Incorrect |
13 b) Incorrect |
14 b) Correct |
15 b) Incorrect |
| 11 c) Incorrect |
12 c) Correct |
13 c) Incorrect |
14 c) Incorrect |
15 c) Incorrect |
| 11 d) Incorrect |
12 d) Incorrect |
13 d) Incorrect |
14 d) Incorrect |
15 d) Correct |
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| 16 a) Incorrect |
17 a) Incorrect |
18 a) Incorrect |
19 a) Correct |
| 16 b) Incorrect |
17 b) Incorrect |
18 b) Correct |
19 b) Incorrect |
| 16 c) Correct |
17 c) Incorrect |
18 c) Incorrect |
19 c) Incorrect |
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17 d) Correct |
18 d) Incorrect |
19 d) Incorrect |
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Further Information
For further information about SAP Certification can be found on the SAP Education Web site.
If you have any queries about this document please contact your local SAP
Education representative or SAP Education.
Want to learn more? Contact SAP for more information.
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