It’s time to put what you’ve learned to the test, get 8 questions right to pass this unit.
Q1.
Which object categorizes costs and revenues in margin analysis?
Choose the correct answer.
A
Value field
B
Statistical key figure
C
Cost and revenue element
D
G/L account
Q2.
In production planning, process steps are defined and costed based on which object?
Choose the correct answer.
A
Bill of materials
B
Overhead sheet
C
Activity type
D
Routing
Q3.
For which controlling component are balance sheet account postings relevant?
Choose the correct answer.
A
Cost element accounting
B
Profit center accounting
C
Overhead cost accounting
Q4.
Which of the following are components of management accounting?
There are three correct answers.
A
Product cost controlling
B
Accounts payable
C
Cost element accounting
D
Fixed asset accounting
E
Profitability analysis
Q5.
Which of the following questions can be answered by reports based on profit center accounting?
There are two correct answers.
A
How are the difficulties in the supply chain affecting the pipeline of e-bike sales in Southern Europe?
B
What percentage of profit was contributed by e-scooter sales in North America?
C
What was the return on my investment to upgrade the manufacturing plant in Germany?
D
What is the profitability quarter over quarter of the e-scooted business launched recently?
Q6.
Which of the below organizational associations are correct?
There are three correct answers.
A
Management accounting - Plant
B
Financial accounting - Company code
C
Logistics - Plant
D
Management accounting - Controlling area
Q7.
To which master record are postings always statistical?
Choose the correct answer.
A
Profit center
B
WBS element
C
Internal order
D
Cost center
Q8.
What does the bill of materials (BOM) describe?
Choose the correct answer.
A
The material, process, and overhead needed for producing a product.
B
The material and process components needed for producing a product.
C
The material components needed for producing a product.
Q9.
With event-based revenue recognition, revenues that traditionally would be considered unrealized are rolled into the financial results.
Choose the correct answer.
A
True
B
False
Q10.
In the case of a service make to order scenario, the service is allocated as an activity from the cost center providing the service to a sales order item.