- Exam Code: C-TFIN22-65
- Exam Name: SAP Certified Application Associate - Management Accounting (CO) with SAP ERP 6.0 EHP5
- Updated: Aug 21, 2026
- Q & A: 90 Questions and Answers
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| Section | Objectives |
|---|---|
| Internal Orders | - Commitment and actual postings and settlement - Configure internal order types and attributes |
| Reporting and Integration | - Generate CO reports (cost center, internal orders, etc.) - Understand integration with FI and other SAP modules |
| Profitability Analysis (CO-PA) | - Define characteristics and value fields - Configure costing based CO-PA |
| Cost Center Accounting | - Define and create cost centers and hierarchies - Perform planning and allocations for cost centers |
| Cost Element Accounting | - Configure and interpret cost element types - Integration with Financial Accounting |
| Product Cost Controlling | - Analyze variances for cost objects - Understand integration with material valuation |
| Organizational Structure in Management Accounting | - Define and describe Controlling area and assignment - Understand organisational levels relevant for CO processes |
1. When do you calculate variances for a production order with order controlling?
A) After the final confirmation for the last operation.
B) After the first partial delivery of the production order.
C) At the end of each period, independent of the order status.
D) After the final delivery of the production order.
2. What is the prerequisite for sales order controlling?
A) The cost object of the sales order item must be created manually in the sales order.
B) A product cost collector must be assigned to the sales order item.
C) A valuated customer order special stock must be assigned to the sales order item.
D) The sales order item must have a cost object assigned by a requirement class.
3. Where do you have to activate commitment management to enable postings of commitments on cost centers?
A) In the standard hierarchy
B) In the cost element master record
C) In the cost center master record
D) In the controlling area
4. What are the impacts on an S price controlled material when releasing a material cost estimate? Note: There are 2 correct answers to this question.
A) Moving average price is adjusted.
B) Existing stock is valuated with the new price.
C) Previous material movements are revaluated.
D) New standard price is set.
5. How can you use resource related billing for sales order items?
A) Use a Requirement class with an indicator set for resource related billing.
B) Assign Dynamic Item Processor (DIP) profiles.
C) Use Easy Cost Planning and Execution Services.
D) Assign production orders with BOMs and routings.
Solutions:
| Question # 1 Answer: D | Question # 2 Answer: D | Question # 3 Answer: D | Question # 4 Answer: B,D | Question # 5 Answer: B |
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