Halo teman - teman untuk mempermudah kalian dalam test fico,
aku share contoh latihan ini. Semoga kalian bisa sukses dalam ujiannya!.
Good Luck All. :)
QUESTION 1
QUESTION TEXT
The following is used to estimate of products
manufactured and to determine which plant is the most efficient to product
certain products…
Select one:
a. Product
Cost Planning
b. Cost
Object Controlling
c. Actual
Posting
d. All
of the above
FEEDBACK
The correct answer is: Product Cost Planning
QUESTION 2
QUESTION TEXT
"The followings are organization units in
Management Accounting, except…"
Select one:
a. Sales
Area
b. Plant
c. Controlling
Area
d. Sales
Organization
e. Company
Code
FEEDBACK
The correct answer is: Sales Area
QUESTION 3
QUESTION TEXT
"Unlike Cost Center, Internal Order is a
cost object that can capture not only costs, but also revenues."
Select one:
a. True
b. False
FEEDBACK
The correct answer is: True
QUESTION 4
QUESTION TEXT
Document created by the Material Ledger
provides the following information,EXCEPT…
Select one:
a. Price
b. Plant
c. Exchange
Rate Differences
d. Quantity
e. Ending
Inventory
FEEDBACK
The correct answer is: Plant
QUESTION 5
QUESTION TEXT
The Push Approach in ABC is used when
different costs are distributed using costs drivers.
Select one:
a. False
b. True
FEEDBACK
The correct answer is: True
QUESTION 6
QUESTION TEXT
What is the use of Cost Center in Management
Accounting ?
Select one:
a. To
estimate cost to produce goods or services.
b. To
track costs incurred within a controlling area.
c. To
capture costs incurred that cannot be directly assigned to cost objects.
d. To
provide cost summary information.
FEEDBACK
The correct answer is: To provide cost summary
information.
QUESTION 7
QUESTION TEXT
"The followings are valuations for
materials, except…"
Select one:
a. Cost
Element Valuation
b. Legal
Valuation
c. Profit
Center Valuation
d. Group
Valuation
FEEDBACK
The correct answer is: Cost Element Valuation
QUESTION 8
Profitability segment receives settlement from
the following modules,EXCEPT…
Select one:
a. Project
System
b. Production
Planning
c. Management
Accounting
d. Plant
Maintenance
e. Sales
and Distribution
FEEDBACK
The correct answer is: Plant Maintenance
QUESTION 9
QUESTION TEXT
Reporting that conforms with GAAP can be
generated from Management Accounting.
Select one:
a. False
b. True
FEEDBACK
The correct answer is: False
QUESTION 10
QUESTION TEXT
It is possible for the SAP ERP to
automatically propose cost planning data using the following…
Select one:
a. Activity
Type Planning
b. None
of the above
c. Easy
Cost Planning
d. Cost
Element Planning
e. Cost
Object Planning
FEEDBACK
The correct answer is: Easy Cost Planning
QUESTION 11
QUESTION TEXT
"Settlement in Management Accounting
posts order values to the followings,EXCEPT…"
Select one:
a. CO-PA
b. Profit
Center
c. Cost
Center
d. Financial
Accounting
FEEDBACK
The correct answer is: Cost Center
QUESTION 12
QUESTION TEXT
"The following master data are used in
Cost and Revenue Accounting, except…"
Select one:
a. Chart
of accounts
b. Revenue
elements
c. Cost
elements
d. G/L
Accounts
FEEDBACK
The correct answer is: G/L Accounts
QUESTION 13
QUESTION TEXT
"The followings are activities in Service
industry planning cycle,EXCEPT…"
Select one:
a. Process
Resource Planning
b. Profit
planning
c. Material
Valuation
d. Sales
Planning
FEEDBACK
The correct answer is: Material Valuation
QUESTION 14
QUESTION TEXT
"To assist user in creating revenue and
cost planning which based on previous year actual data, the following function
can be used..."
Select one:
a. Version
Function
b. Planner
Profile
c. Copy
Function
d. Planning
Layouts
FEEDBACK
The correct answer is: Copy Function
QUESTION 15
QUESTION TEXT
What is reconciliation ledger in SAP ERP ?
Select one:
a. To
analyze value-added processes in an organization
b. To
reconcile Bank Reporting differences in Financial Accounting.
c. To
identify differences in Cost and Revenue between Management Accounting and
Financial Accounting.
d. To
classify cost and revenue.
e. To
classify different costs and revenues posted in Management Accounting
FEEDBACK
The correct answer is: To identify differences
in Cost and Revenue between Management Accounting and Financial Accounting.
QUESTION 16
QUESTION TEXT
SAP ERP generates posting in CO-PA after the
following transaction is carried out…
Select one:
a. Accounting
Documents are created after invoices are received from vendor.
b. Accounting
Documents are created after goods are received.
c. Accounting
Documents are created after sales orders are issued.
d. Accounting
Documents are created after goods are issued.
FEEDBACK
The correct answer is: Accounting Documents
are created after goods are issued.
QUESTION 17
QUESTION TEXT
Overhead Cost Controlling uses the following
master data…
Select one:
a. Cost
centers
b. G/L
Account
c. Cost
elements
d. All
of the above
e. Profit
Center
FEEDBACK
The correct answer is: Cost centers
QUESTION 18
QUESTION TEXT
"The following statements are true in
regard to Master Data Groups,EXCEPT ….."
Select one:
a. It
is possible to process several master data records in one transaction.
b. Standard
Hierarchy must be unique in each controlling area.
c. It
is possible to have more than one same cost center group in one client
d. Different
items in master data form Overhead Cost Controlling can be grouped differently
for analysis and reporting purpose.
FEEDBACK
The correct answer is: It is possible to have
more than one same cost center group in one client
QUESTION 19
"The followings are activities in
integrated planning cycle,EXCEPT…"
Select one:
a. Material
Cost Estimate
b. Profit
Planning
c. Transportation
Planning
d. Sales
Planning
FEEDBACK
The correct answer is: Transportation Planning
QUESTION 20
QUESTION TEXT
Only secondary cost elements can be used to
allocate cost in Activity Types Planning Method.
Select one:
a. True
b. False
FEEDBACK
The correct answer is: True
QUESTION 21
QUESTION TEXT
The advantage of using accrued cost is to
minimize fluctuation in cost due to periodic payments.
Select one:
a. True
b. False
FEEDBACK
The correct answer is: True
QUESTION 22
QUESTION TEXT
"The followings Cost Accounting methods
are used in Management Accounting,EXCEPT…"
Select one:
a. Fixed
and Variable costs
b. Internal
Activity Allocations
c. Cost
Allocation
d. Internal
Order Cost Allocation
FEEDBACK
The correct answer is: Internal Order Cost
Allocation
QUESTION TEXT
The followings are reporting tools in
Management Accounting,EXCEPT…
Select one:
a. Balance
sheet
b. Drill
Down Reports
c. List
Viewer
d. Report
Writer
FEEDBACK
The correct answer is: Balance sheet
QUESTION 24
QUESTION TEXT
"When capturing costs in a highly complex
make-to order project, the following type of production cost should be
used…"
Select one:
a. All
of the above
b. Product
Cost by Sales Order
c. Product
Cost by Order
d. Product
Cost by Period
FEEDBACK
The correct answer is: Product Cost by Sales
Order
QUESTION 25
QUESTION TEXT
Controlling area and company code assigned to
it must have the same company code.
Select one:
a. True
b. False
FEEDBACK
The correct answer is: False
QUESTION 26
QUESTION TEXT
"The following master data are used in
Profitability and Sales Accounting,EXCEPT…"
Select one:
a. Characteristic
value
b. Cost
Center
c. Profitability
Segment
d. Profit
Center
e. Value
field
FEEDBACK
The correct answer is: Cost Center
QUESTION 27
QUESTION TEXT
"The followings are benefits of using
Schedule Manager, except…"
Select one:
a. Schedule
Manager can assist user in performing error correction procedures.
b. Schedule
Manager provides user-friendly tools for carrying out closing tasks.
c. Schedule
Manager simplifies the monitoring process.
d. Schedule
Manager can reduced time required to process cost allocation calculation.
FEEDBACK
The correct answer is: Schedule Manager can
reduced time required to process cost allocation calculation.
QUESTION 28
QUESTION TEXT
There are only two ways to perform reposting
in Management Accounting which are Manual cost reposting and line items
reposting.
Select one:
a. True
b. False
FEEDBACK
The correct answer is: True
QUESTION 29
QUESTION TEXT
The following statements are TRUE in regard to
Statistical Posting.
Select one:
a. All
of the above
b. None
of the above
c. It
is not possible to settle a statistical order.
d. Statistical
orders are used to evaluate costs that cannot be itemized in Profit Center
Accounting
e. Statistical
Posting can be posted to cost center only.
FEEDBACK
The correct answer is: It is not possible to
settle a statistical order.
QUESTION 30
QUESTION TEXT
"The following statements are TRUE in
regard to Profit Center and Profitability Analysis,EXCEPT…"
Select one:
a. Profit
Center Accounting can provide profitability report of different geographical
locations.
b. Profitability
Analyses Accounting is aimed to provide Directors level with profitability
report of different market segments.
c. Profit
Center Accounting can be used to analyze which department exceed their targeted
plan.
d. Profitability
Analysis Accounting can be used to determine the success of marketing campaign
of certain products.
e. Profit
Center Accounting can be used to analyze profitability of different units
within the organization.
FEEDBACK
The correct answer is: Profit Center
Accounting can provide profitability report of different geographical
locations.
QUESTION 31
QUESTION TEXT
Statistical key figures must be created as
master data records and can only be assigned as fixed values or total values
only.
Select one:
a. True
b. False
FEEDBACK
The correct answer is: True
QUESTION 32
QUESTION TEXT
To reconcile cost between management
accounting and financial accounting, you can use...
Select one:
a. Profit
center accounting
b. Cost
element accounting
c. Overhead
cost controlling
d. Product
cost accounting
FEEDBACK
The correct answer is: Cost element accounting
QUESTION 33
QUESTION TEXT
The following statements are TRUE in regard to
primary and secondary cost element…
Select one:
a. None
of the above
b. Secondary
cost element capture expenses from Financial Accounting to cost centers.
c. All
of the above
d. Primary
cost element passes costs from one cost center to another.
e. Production
cost center can receive overhead cost from other cost center using the primary
cost element.
FEEDBACK
The correct answer is: All of the above
QUESTION 34
QUESTION TEXT
"When performing period-end closing, cost
centers balance must be brought down to zero."
Select one:
a. False
Error! Not a valid
embedded object.b. True
FEEDBACK
The correct answer is: True
QUESTION 35
QUESTION TEXT
"Management Accounting not only can
receive postings from Financial Accounting, it can also create postings to
Financial Accounting."
Select one:
a. False
b. True
FEEDBACK
The correct answer is: True
QUESTION 36
QUESTION TEXT
"The followings are functions for Management
Accounting in SAP ERP,EXCEPT…"
Select one:
a. Financial
Accounting
b. Enterprise
Planning Accounting
c. Investment
Management
d. Financial
Supply Chain Accounting
FEEDBACK
The correct answer is: Enterprise Planning
Accounting
QUESTION 37
QUESTION TEXT
To evaluate the product's cost of goods
manufactured the following component of Management Accounting can be used…
Select one:
a. Profitability
Analysis
b. Cost
Element Accounting
c. Overhead
Cost Controlling
d. Product
Cost Accounting
e. Profit
Center Accounting
FEEDBACK
The correct answer is: Product Cost Accounting
QUESTION 38
QUESTION TEXT
"The followings are master data in
Product Cost Accounting, except…"
Select one:
a. Work
Center
b. Material
Master
c. Routing
d. Bill
of Material
e. Customer
Master
FEEDBACK
The correct answer is: Customer Master
QUESTION 39
It is possible to display the header and line
item information of an accounting document from the Information System in
Management Accounting.
Select one:
a. True
b. False
FEEDBACK
The correct answer is: False
QUESTION 40
The followings can be found in Management
Accounting document…
Select one:
a. All
of the above
b. Management
Accounting Object
c. Cost
Element
d. Amount
posted
FEEDBACK
The correct answer is: All of the above
Semoga membantu