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| Section | Objectives |
|---|---|
| Topic 1: Planning, Allocation and Reporting | - Overhead allocation and assessment - Planning methods in CO |
| Topic 2: Product Cost Controlling | - Cost object controlling - Cost estimates and variance analysis |
| Topic 3: Overview of Management Accounting (CO) | - Integration with Financial Accounting (FI) - Organizational structures in Controlling |
| Topic 4: Internal Orders | - Order creation and lifecycle - Settlements and reporting |
| Topic 5: Cost Center Accounting | - Actual postings and allocations - Planning and budgeting |
| Topic 6: Profitability Analysis (CO-PA) | - Reporting and analysis - Account-based and costing-based CO-PA concepts |
Which postings can be triggered by the settlement of a production order? Note: There are 3 correct answers to this question.
Correct Answer: B,D,E 🗳️
A customer using account based CO-PA sells material from stock. How is the 'cost of goods sold' transferred and valuated?
Correct Answer: C 🗳️
To which organizational level do you have to assign the valuation area to create material costings?
Correct Answer: C 🗳️
Where do you have to assign the costing sheet to enable overhead surcharging for material costing?
Correct Answer: B 🗳️
What are the prerequisites to calculate overhead costs on an internal order? Note: There are 2 correct answers to this question.
Correct Answer: B,C 🗳️
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