1. Which of the following statements are true?
a. A company code can belong to more than one controlling
area.
b. A plant must be allocated to a company code.
c. A controlling area and a company code must have the
same local currency
d. A business area and a company code are assigned to
each other in the enterprise structure in the IMG
2. What currencies can be used in management accounting?
a. Transaction
b. Operative
c. Object currency
d. Controlling area
e. Consolidation
3. A controlling area can have only one standard hierarchy.
(True/False).
4. Which of the following are examples of fixed (Type 1) statistical figures?
a. Square footage of a building
b. Hours of maintenance labor (TOTAL TYPE)
c. Kilowatt hours used (TOTAL TYPE)
d. Number of network connections
5. What can serve as inputs to cost center planning?
a. Manual entries
b. Formulas
c. HCM planning
d. CO-PA
e. SOP
6. Which one of the following is not a step in the integrated planning process?
a. SOP
b. Product cost planning
c. Production planning
d. Cost center planning
e. Personnel cost planning
7. Assessments(transfer cost within controlling) are accomplished using what type of cost element?
a. Primary
b. Secondary
c. Revenue
d. Cost object
8. Which of the following order types are internal orders?
a. Result analysis orders for posting accrual costs in
CO.
b. Capital investment orders for creating assets.
c. Maintenance orders
d. Sales orders for make-to-order products.
9. Which of the following are ways to plan costs on internal orders?
a. Statistical key figures
b. Unit costing
c. Primary and secondary costs
d. Overall planning
e. Easy cost planning
10.What are the three phases of product costs controlling?
a. Product cost planning
b. Cost object controlling
c. Cost center planning
d. Actual costing/material ledger
e. Activity based costing
11.What three steps are necessary to update the standard price?
a. Analyze the costs
b. Marking
c. Releasing
d. Confirmation
e. Authorization
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Answers:
1) b
2) a c d
3) True
4) a d
5) a b c
6) e
7) b
8) a b
9) a b c d
10) a b d
11) a b c
