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Exam Code: C-TFIN22-65
Exam Name: SAP Certified Application Associate - Management Accounting (CO) with SAP ERP 6.0 EHP5
Updated: Jul 31, 2026
Q & A: 90 Questions and Answers
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| Section | Objectives |
|---|---|
| Profitability Analysis and Profit Center Accounting | - Profit center structure and assignments - Profitability reporting |
| Cost Center Accounting | - Actual postings and allocations - Planning and budgeting - Reporting and analysis |
| Overview of Management Accounting (CO) | - Organizational structure in CO - Integration with Financial Accounting (FI) |
| Overhead Cost Controlling | - Activity-based costing basics - Cost element accounting |
| Internal Orders | - Settlement processes - Order creation and management |
| Product Cost Controlling | - Cost estimation and variance analysis - Cost object controlling |
1. Which of the following is defined in the PA transfer structure?
A) Assignment of source cost elements to allocation cost elements.
B) Assignment of master data to characteristics.
C) Assignment of distribution rules to certain cost elements.
D) Assignment of cost elements to value fields.
2. A customer wants to allocate overhead costs to a production order. How can the customer achieve that? Note: There are 3 correct answers to this question.
A) Use indirect activity allocation.
B) Use a template.
C) Use routings and work centers.
D) Use a costing sheet.
E) Define an assessment cycle.
3. 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) Previous material movements are revaluated.
C) Existing stock is valuated with the new price.
D) New standard price is set.
4. What do cost center categories allow you to do? Note: There are 2 correct answers to this question.
A) Provide default values for new cost centers (for example, block indicators).
B) Determine the use of cost centers in cost allocations.
C) Restrict the assignment of specific activity types.
D) Determine the usage of cost centers for certain methods of activity allocation.
E) Restrict cost center planning to specific cost elements.
5. Which of the following is a typical sequence of steps in a Purchase to Pay process?
A) Purchase requisition -> Goods issue -> Purchase verification -> Invoice receipts
Payment
B) Purchase order -> Purchase requisition -> Goods receipt -> Invoice verification Payment
C) Purchase requisition -> Purchase order -> Goods receipt -> Invoice verification Payment
D) Purchase requisition -> Goods verification -> Purchase receipts -> Invoice receipts
Payment
Solutions:
| Question # 1 Answer: D | Question # 2 Answer: B,C,D | Question # 3 Answer: C,D | Question # 4 Answer: A,C | Question # 5 Answer: C |
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