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20 Cards in this Set
- Front
- Back
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which statements below are correct? (2)
A, A business area can be assigned to different company code. B, A business area can only be assigned to one company code. C, Business area can only be used for reporting. D, Business area can be assigned to controlling area. |
A, A business area can be assigned to different company code.
C, Business area can only be used for reporting. |
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Cost from overhead cost controlling and product cost accounting can flow into____?
A, profit center accounting B, profitability analysis C, cost element accounting D, cost center accounting |
B, profitability analysis
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what currencies can be used in management accounting? (3)
A, controlling area B, Client C, company code D, transaction E, object |
A, controlling area
C, company code D, transaction |
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Secondary cost elements are only in management controlling have corresponding G/L accounting in FI.
True / False |
False
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which one is not a cost planning level in planning internal order?
A, overall planning B, primary/secondary costs and revenues C, unit costing D, statistic key figure |
D, statistic key figure
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what are the basic organizational units in management accounting? (3)
A, operation concern B, controlling area C, sales area D, company code |
A, operation concern
B, controlling area D, company code |
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what are the prerequisites when standard price estimate update to standard price? (2)
A, No errors B, the start of period C, authorization D, production cost change |
A, No errors
C, authorization |
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what data contains in cost center? (4)
A, Basic data B, activity type C, Department D, Responsible people E, cost center hierarchy F actual value |
A, Basic data
C, Department D, Responsible people E, cost center hierarchy |
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Sales order management is a primary source for revenue posting from billing document to revenue posting in_____ and____?
A, profitability analysis B, Overhead costs controlling accounting C, profit center accounting D, product cost controlling |
A, profitability analysis
C, profit center accounting |
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in SAP ERP solution what is a primary source of data for management accounting?
A, general ledge accounting B, financial accounting C, cost element accounting D, profit center accounting |
B, financial accounting
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what are the data flow to PCA?
A, revenue and cost element B, sales order management C, overhead costs D, expense and revenue- logistics transactions E, Balance Sheet and other expense/revenue accounts |
A, revenue and cost element
D, expense and revenue- logistics transactions E, Balance Sheet and other expense/revenue accounts |
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what is the maximum number of cost center categories can be entered in the activity type mater record?
A, 2 B, 4 C, 6 D, 8 |
D, 8
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True objects can act as sending or receiving objects during cost allocation. What does true object contain in management accounting? (choose all apply)
A, internal order B, profit center C, profitability segment D, cost object E, all of above |
A, internal order
C, profitability segment D, cost object |
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what does the management accounting documents contain and has a unique number? (3)
A, controlling object that was posted to B, posted amount C, cost element used D, total value |
A, controlling object that was posted to
B, posted amount C, cost element used |
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internal order may be used into which of following purpose? (choose all apply)
A, overhead orders B, accrual orders C, orders with revenue D, all of above |
D, all of above
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what capabilities do internal order provide?
A, planning B, monitoring C, auditing D, allocation of costs |
A, planning
B, monitoring D, allocation of costs |
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profit centers are account assignment objects.
True / false |
false
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what is the management-oriented organizational unit used for internal controlling purposes?
A, controlling area B, profit center C, cost center D, plant |
B, profit center
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which of the following is true in regards to profit center accounting? (3)
A, can have profit and loss statements as well as balance sheet statements B, deals with statistical posting C, deals primarily with external market D, is concerned about profitability within functional areas of company |
A, can have profit and loss statements as well as balance sheet statements
B, deals with statistical posting D, is concerned about profitability within functional areas of company |
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what a profit center can represent to? (3)
A, an organizational unit within the company B, cost center C, a line of business D, a geographical location |
A, an organizational unit within the company
C, a line of business D, a geographical location |
