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Updated: Jun 15, 2026

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SAP Certified Application Associate - Management Accounting (CO) with SAP ERP 6.0 EHP4 Sample Questions:

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

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


2. In January, you posted a headcount of 10 employees as an actual statistical key figure on a cost center. The key figure is defined as fixed value. In July, the headcount is reduced to 8 employees for the rest of the year. What headcount do you have to post?

A) 8 in each period July to December.
B) -2 in period July.
C) 8 in period July.
D) -2 in each period July to December.


3. Which of the following are characteristics of Master Data? Note: There are 2 correct answers to this question.

A) Must be assigned on client level.
B) Is a template for transactional data.
C) Cannot be changed after creation.
D) Is typically assigned to organizational levels.
E) Is used long-term for multiple business processes.


4. A customer asks you to explain the category price variances received on production orders. What could be the reason for price variances? Note: There are 2 correct answers to this question.

A) The valuation variants of the cost estimate and the production order are different.
B) The master data of the consumed materials is V price indicated.
C) The respective routing has changed.
D) The activity types were consumed from different cost centers.


5. Which field in the material master determines if the value of the material stock changes when releasing a cost estimate for this material?

A) Valuation class
B) Price determination
C) Price control
D) Valuation type


Solutions:

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

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