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SAP Certified Associate - Implementation Consultant - SAP S/4HANA Cloud Public Edition, Management Accounting Sample Questions (Q47-Q52):
NEW QUESTION # 47
If variance split is activated, how are production variances posted in event-based ? Note: There are 2 Correct Answe rs to this questio n.
- A. They are posted to different G/L accounts
- B. They are posted without any CO object
- C. They are posted to a single G/L account
- D. They are posted to the profitability segment
Answer: A,C
Explanation:
Solution:
Based specifically on learning.sap.com content, the two correct consequences of activating variance split in event-based are:
✅ Correct Answe rs
C . They are posted to different G/L accounts
When variance split is activated, production variances are broken down into individual variance categories (like input price or quantity variance) and can be assigned to different G/L accounts via the "Define Accounts for Splitting Price Differences" customizing activity SAP Community+15SAP Learning+15SAP Learning+15.
D . They are posted to a single G/L account
Even with the variance split, event-based postings by default use one G/L account, with the split managed via sub- ledger (SLA line item types) rather than separate G/L accounts SAP Learning.
❌ Incorrect Options
* A. They are posted without any CO object - Variances always post to cost objects (like production orders or product cost collectors).
* B. They are posted to the profitability segment - Variances remain with the production order/product cost collector and are not booked directly to profitability segments.
📝 Final Selection:
* C. They are posted to different G/L accounts
* D. They are posted to a single G/L account
NEW QUESTION # 48
In which allocation context can top-down distribution be used?
- A. Profit centers
- B. Margin analysis
- C. Cost centers
- D. WBS element
Answer: B
NEW QUESTION # 49
Which parameters are available in the control tab of a production order in SAP S/4HANNA Cloud Public Edition? Note: There are 2 correct answers to this question.
- A. Overhead key
- B. Results analysis key
- C. Variance key
- D. Event-based processing key
Answer: C,D
NEW QUESTION # 50
In a make-to-order business scenario with manufacturing, how does event-based revenue recognition ensure that COGS are always aligned with revenues?
- A. At billing, COGS are recognized together with the revenue.
- B. At goods issue, COGS and revenue are recognized.
- C. With the proof of delivery, COGS are recognized and billing is triggered for revenue recognition.
- D. With the outbound delivery, COGS and revenue are immediately recognized.
Answer: A
NEW QUESTION # 51
What does the cost center category allow you to control? Note: There are 3 correct answers to this question.
- A. Whether you can post actual secondary costs
- B. Whether you can record commitments
- C. Whether you can enter planned revenues
- D. Whether you can record consumption quantities
- E. Whether you can post to a business area
Answer: B,D,E
NEW QUESTION # 52
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