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QUESTION NO: 1
Plan revenue = 3000 Plan costs = 2000 Actual revenue = 1200 Actual costs = 1000
A. Revenue 1500; Cost of sales = 1000; Capitalized revenue (revenue in excess of billing) = 200
B. Revenue 1500; Cost of sales = 1000; Capitalized revenue(revenue in excess of billing) = 300
C. Revenue 1500; Cost of sales = 1000; Revenue surplus = 200
D. Revenue 1500; Cost of sales = 1000; Revenue surplus = 300
Answer: A
QUESTION NO: 2
What is the highest reporting level in management accounting?
A. Controlling area
B. Company code
C. Operating concern
D. Profit center
Answer: C
QUESTION NO: 3
You post an expense line in an accounting document and enter an internal order and a cost center as the account assignments. After posting, the system allows you to settle the posted values from the internal order.
Which settings do the cost center and internal order have?
A. Statistical internal order
Real cost center
B. Real internal order
Statistical cost center
C. Real internal order
Real cost center
D. Statistical internal order
Statistical cost center
Answer: C
QUESTION NO: 4
On which document in the sales process is the profit initially entered?
A. Sales inquiry
B. Service contract
C. Goods issue
D. Sales order
Answer: D
QUESTION NO: 5
Independent from the cost object, which parameters are always contained in a costing variant?
There are TWO correct answers for this question
A. Valuation variant
B. Costing type
C. Transfer control
D. Referencevariant
Answer: A,B
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Updated: May 27, 2022