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| Section | Weight | Objectives |
|---|---|---|
| Internal Order Accounting | 15% | - Planning, budgeting and settlement - Availability control and status management - Order types and master data |
| Cost Center Accounting | 20% | - Period-end closing activities - Actual cost postings and allocations - Planning and budget management |
| Profit Center Accounting | 10% | - Actual postings and period-end closing - Integration with New General Ledger - Master data and assignments |
| Cost Object Controlling | 15% | - Work in process and variance calculation - Product cost collectors - Order controlling and period-end closing |
| Organizational Concepts and Master Data | 15% | - Controlling organizational structure - Cost elements, cost centers, profit centers - Internal orders and business processes |
| Profitability Analysis | 5% | - Basic concepts and characteristics - Actual data transfer and reporting |
| Product Cost Planning | 20% | - Cost estimate with/without quantity structure - Marking and releasing standard costs - Cost components, overhead calculation |
1. 
A) Option A
B) Option B
C) Option C
D) Option D
2. 
A) Option A
B) Option B
C) Option E
D) Option C
E) Option D
3. 
A) Option A
B) Option B
C) Option C
D) Option D
4. 
A) Option A
B) Option B
C) Option E
D) Option C
E) Option D
5. 
A) Option A
B) Option B
C) Option C
D) Option D
Solutions:
| Question # 1 Answer: D | Question # 2 Answer: A,B,E | Question # 3 Answer: B | Question # 4 Answer: A,B,C | Question # 5 Answer: C |
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