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SAP C_S4CCO_2506 Certification Practice | C_S4CCO_2506 Exam Practice
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SAP Certified Associate - Implementation Consultant - SAP S/4HANA Cloud Public Edition, Management Accounting Sample Questions (Q17-Q22):
NEW QUESTION # 17
In SAP S/4HANA Cloud Public Edition, which object is used to collect costs in the context of a project make to order for services?
- A. Internal order
- B. Sales order item
- C. Cost center
- D. WBS element
Answer: D
Explanation:
Based on the documentation from learning.sap.com, in a make-to-order scenario for services, costs are collected on the WBS element-the Work Breakdown Structure assigned to the sales order item-rather than the sales order item itself. This WBS serves as the project-related cost object to which all service-related costs are posted. learning.sap.com+9learning.sap.com+9learning.sap.com+9
✅ Final Answer:
* C. WBS element
NEW QUESTION # 18
Which of the following are examples of postings triggered by event-based ?Note: There are 3 Correct Answe rs to this questio n.
- A. Work in progress (WIPcalculation
- B. Activity confirmation
- C. Variance settlement
- D. Final goods receipt
- E. Overhead calculation
Answer: A,D,E
Explanation:
Based strictly on learning.sap.com, the following are examples of postings triggered by event-based :
✅ Correct Answe rs
* A. Work in progress (WIP) calculation
WIP is automatically calculated and posted in real time during production events such as goods issues and activity confirmations SAP Learning+9SAP Learning+9SAP Learning+9.
* B. Overhead calculation
Event-based overhead costs are calculated and posted immediately after material withdrawal or activity confirmation, based on predefined costing sheets SAP Learning+4SAP Learning+4SAP Learning+4SAP Learning+3SAP Learning+3SAP Learning+3.
* E. Final goods receipt
Posting a goods receipt (either partial or final) triggers financial postings that credit the production order, debit inventory, and may trigger variance postings upon final delivery SAP Learning+9SAP Learning+9SAP Learning+9.
❌ Not Correct
* C. Activity confirmation - This is an event, not a type of posting.
* D. Variance settlement - Variances are calculated and posted after final delivery or technical completion, not necessarily directly at each event.
✨ Final Answe rs:
* A. Work in progress (WIP) calculation
* B. Overhead calculation
* E. Final goods receipt
NEW QUESTION # 19
What are key features of allocations in the margin analysis context?Note: There are 3 Correct Answe rs to this questio n.
- A. You can allocate primary and secondary costs within margin analysis using a top-down distribution
- B. You can settle primary costs from profitability segments to balance sheet accounts with external settlement
- C. You can allocate primary costs from WBS elements to profitability segments using a distribution cycle
- D. You can allocate secondary costs from cost centers to profitability segments using an overhead allocation cycle
- E. You can allocate secondary costs from cost centers to profitability segments using a distribution cycle
Answer: A,D,E
Explanation:
Solution:
Based strictly on learning.sap.com, here are the three correct key features of allocations in the margin analysis context:
✅ Correct Answe rs
A . You can allocate secondary costs from cost centers to profitability segments using an overhead allocation cycle Overhead (assessment) cycles transfer secondary costs-such as cost component-split data-from cost centers into CO-PA (margin analysis) via a defined profitability segment mapping. The overhead cycle uses assessment cost elements to do this SAP Learning+5SAP Learning+5SAP Learning+5.
C . You can allocate secondary costs from cost centers to profitability segments using a distribution cycle Distribution cycles move primary costs while preserving original cost elements; these cycles can also allocate these costs into profitability segments when configured appropriately .
D . You can allocate primary and secondary costs within margin analysis using a top-down distribution Top-down distribution in Margin Analysis enables the allocation of aggregated primary and secondary costs (like overheads or sales deductions) to detailed profitability segments based on reference drivers (e.g., revenue, cost) SAP Learning+5SAP Learning+5SAP Learning+5.
❌ Incorrect Options
* B. Settle primary costs from profitability segments to balance sheet accounts - Settlement moves costs from orders, not to balance sheets in margin analysis context.
* E. Allocate primary costs from WBS elements to profitability segments using a distribution cycle - WBS elements use settlement to allocations, not distribution cycles, to route costs into profitability segments.
📌 Final Answe rs:
* A. You can allocate secondary costs from cost centers to profitability segments using an overhead allocation cycle
* C. You can allocate secondary costs from cost centers to profitability segments using a distribution cycle
* D. You can allocate primary and secondary costs within margin analysis using a top-down distribution
NEW QUESTION # 20
What does the cost center category allow you to control?Note: There are 3 Correct Answe rs to this questio n.
- A. Whether you can record commitments
- B. Whether you can record consumption quantities
- C. Whether you can post actual secondary costs
- D. Whether you can enter planned revenues
- E. Whether you can post to a business area
Answer: A,B,C
Explanation:
The Correct Answe rs can be confirmed from Utilizing Cost Center Categories on learning.sap.com, where it's explained that cost center categories let you control default posting options-specifically around quantities, commitments, and costs. Here's what the documentation highlights:
* Recording consumption quantities - you can allow or lock quantity postings for the cost center category C SAP Learning
* Recording commitments - you can define whether commitments are managed for the category C
* Posting actual primary, secondary costs, and/or revenues - including secondary costs, which are part of allocations C SAP Learning There is no mention of controlling postings to business areas, and the documentation focuses on actual postings (not planned revenues). So, the three Correct Answe rs are:
B . Whether you can record consumption quantities
D . Whether you can record commitments
E . Whether you can post actual secondary costs
NEW QUESTION # 21
You have just performed the final goods receipt for a production order.
What are the consequences in event-based production accounting? Note: There are 3 correct answers to this question.
- A. Actual costs increased
- B. Target costs updated
- C. Work in progress (WIP) debited
- D. Variances posted
- E. Settlement performed
Answer: A,B,D
NEW QUESTION # 22
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