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Exam Code: C_TFIN22_64
Exam Name: SAP Certified Application Associate - Management Accounting (CO) with SAP ERP 6.0 EHP4
Updated: Aug 06, 2026
Q & A: 80 Questions and Answers
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| Section | Weight | Objectives |
|---|---|---|
| Profitability Analysis | 5% | - Basic concepts and characteristics - Actual data transfer and reporting |
| Organizational Concepts and Master Data | 15% | - Controlling organizational structure - Cost elements, cost centers, profit centers - Internal orders and business processes |
| Internal Order Accounting | 15% | - Planning, budgeting and settlement - Order types and master data - Availability control and status management |
| Cost Center Accounting | 20% | - Period-end closing activities - Actual cost postings and allocations - Planning and budget management |
| Product Cost Planning | 20% | - Cost components, overhead calculation - Cost estimate with/without quantity structure - Marking and releasing standard costs |
| Profit Center Accounting | 10% | - Actual postings and period-end closing - Master data and assignments - Integration with New General Ledger |
| Cost Object Controlling | 15% | - Product cost collectors - Work in process and variance calculation - Order controlling and period-end closing |
1. Which of the following are correct descriptions of profit centers? Note: There are 3 correct answers to this question.
A) Profit centers are usually structured in the hierarchy by region, function or product.
B) Profit centers are the basic organizational units of profitability analysis.
C) Profit centers are sub units of cost centers.
D) Profit centers represent an area of responsibility for cost and revenues.
E) Profit centers are structured in a standard hierarchy.
2. When do you calculate variances for a production order with order controlling?
A) After the first partial delivery of the production order.
B) At the end of each period, independent of the order status.
C) After the final delivery of the production order.
D) After the final confirmation for the last operation.
3. Which postings can be triggered by the settlement of a production order? Note: There are 3 correct answers to this question.
A) Work in Process (WIP) to FI.
B) Variance categories to profit centers.
C) Work in Process (WIP) to profitability analysis.
D) Balance of the production order to FI.
E) Variance categories to profitability analysis.
4. Where do you determine the price finding strategy for material costing?
A) Price determination
B) Price control
C) Valuation class
D) Valuation variant
5. Which of the following needs to be activated in the New GL to implement profit center accounting for all costs and revenues? Note: There are 2 correct answers to this question.
A) Document splitting
B) Scenario profit center update
C) Scenario segment reporting
D) Real-time integration CO/FI
Solutions:
| Question # 1 Answer: A,D,E | Question # 2 Answer: C | Question # 3 Answer: A,D,E | Question # 4 Answer: D | Question # 5 Answer: B,D |
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