SAP c-s4cco-2506 practice test

SAP Certified Associate - Implementation Consultant - SAP S/4HANA Cloud Public Edition, Management Accounting

Last exam update: Nov 18 ,2025
Page 1 out of 6. Viewing questions 1-15 out of 80

Question 1

In your system, event-based revenue recognition and COGS split are active.Which accounting
documents are created at goods issue for a sales order?

  • A. One for goods issue and COGS split, and one for event-based revenue recognition.
  • B. One for goods issue and event-based-revenue recognition, and one for COGS split.
  • C. One single document for goods issue, COGS split, and event-based revenue recognition.
  • D. One for goods issue, one for COGS split, and one for event-based revenue recognition.
Mark Question:
Answer:

D


Explanation:
When goods issue is posted in a system where both event-based revenue recognition (EBRR) and
COGS split
are active, SAP S/4HANA creates three separate accounting documents:
1. Goods issue document – records the reduction of inventory and initial COGS posting
2. COGS split document – breaks down the COGS into cost components (e.g., direct materials,
overhead)
3. Event-based revenue recognition document – posts the matching revenue (as adjusted or
expected revenue) for the delivery
This aligns with option D:
D. One for goods issue, one for COGS split, and one for event-based revenue recognition.
learning.sap.com+1learning.sap.com+1

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Question 2

What does the cost center category allow you to control?Note: There are 3 Correct Answe rs to this
questio n.

  • A. Whether you can post to a business area
  • B. Whether you can record consumption quantities
  • C. Whether you can enter planned revenues
  • D. Whether you can record commitments
  • E. Whether you can post actual secondary costs
Mark Question:
Answer:

B D E


Explanation:
The Correct Answe rs can be confirmed from Utilizing Cost Center Categories on learning.sap.com,
where it's explained that cost center categories let you control default posting options—specifically
around quantities, commitments, and costs. Here's what the documentation highlights:

Recording consumption quantities — you can allow or lock quantity postings for the cost
center category C SAP Learning

Recording commitments — you can define whether commitments are managed for the
category C

Posting actual primary, secondary costs, and/or revenues — including secondary costs, which
are part of allocations C SAP Learning
There is no mention of controlling postings to business areas, and the documentation focuses on
actual postings (not planned revenues). So, the three Correct Answe rs are:
B . Whether you can record consumption quantities
D . Whether you can record commitments
E . Whether you can post actual secondary costs

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Question 3

What are the purposes of the sales order cost estimate?Note: There are 3 Correct Answe rs to this
question,

  • A. It is the foundation for calculating target costs as part of the production order's variance calculation.
  • B. It is the source of the actual price revaluation during period end closing activities.
  • C. It is used in overhead calculation during period end closing activities on the production order.
  • D. It is the basis for the cost of goods sold in Margin Analysis.
  • E. It will evaluate the customer's individual stock.
Mark Question:
Answer:

A C D


Explanation:
Based on SAP’s official materials on learning.sap.com, the three correct purposes of the Sales Order
Cost Estimate are:
A . It is the foundation for calculating target costs as part of the production order's variance
calculation. C The system uses the sales order cost estimate (or order BOM estimate) to determine
standard prices, calculate target costs, and ultimately derive production variances during goods
receipt and order confirmation SAP Learning+14SAP Learning+14SAP Learning+14.
C . It is used in overhead calculation during period end closing activities on the production order.
C The estimate includes material, production, and overhead costs by cost component structure,
which feed into cost object controlling (especially for make-to-order), results analysis, and CO-PA SAP
Learning+9SAP Learning+9SAP Learning+9.
D . It is the basis for the cost of goods sold in Margin Analysis.
C Sales order cost estimates provide the variable/fixed COGS figures used in margin analytics for each
sales order delivery SAP Learning+14SAP Learning+14SAP Learning+14.
Incorrect options:

B (source of actual price revaluation during period-end closing closing): No evidence
supports this as a function of the sales order cost estimate.

E (evaluating customer’s individual stock): While the estimate supports valuated sales order
stock, it does not directly evaluate individual customer stock SAP Learning+4SAP Learning+4SAP
Learning+4SAP Learning+4SAP Learning+4SAP Learning+4.

Final Answer:

A. It is the foundation for calculating target costs as part of the production order's variance
calculation.

C. It is used in overhead calculation during period end closing activities on the production
order.

D. It is the basis for the cost of goods sold in Margin Analysis.

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Question 4

Based on the SAP Activate methodology, which activities must you perform in the Explore
phase?Note: There are 2 Correct Answe rs to this questio n.

  • A. Define the organizational structure and chart of accounts.
  • B. Conduct the Fit-to-Standard analysis to gather configuration values.
  • C. Use the Test system to demonstrate SAP Best Practice processes.
  • D. Conduct the Digital Discovery Assessment to identify extension requirements.
Mark Question:
Answer:

B C


Explanation:
The Explore phase of the SAP Activate methodology (for both Cloud and On-Prem) includes the
following core activities, as documented on learning.sap.com:
1. Conduct the Fit-to-Standard analysis to gather configuration values
o
Explore phase features “fit-to-standard workshops” to confirm business process fit and
capture configuration values and delta requirements in the backlog SAP Learning+15SAP
Learning+15SAP Learning+15.
2. Use the Test (sandbox/starter) system to demonstrate SAP Best Practice processes
o
Customer business experts see standard SAP processes in a sandbox (starter/fully-activated)
system during workshops. This ensures fit and helps capture customization needs SAP Learning+2SAP
Learning+2SAP Learning+2SAP Learning.

Not correct for the Explore phase:

A (Define organizational structure and chart of accounts): setup occurs in Prepare or later.

D (Conduct Digital Discovery Assessment): this activity occurs in the Discover (pre-
commitment/sales) phase SAP Learning+15SAP Learning+15SAP Learning+15.

Final Answe rs:

B. Conduct the Fit-to-Standard analysis to gather configuration values

C. Use the Test system to demonstrate SAP Best Practice processes

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Question 5

What are the consequences of event-based revenue recognition in the sales process?Note: There are
2 Correct Answe rs to this questio n.

  • A. The cost of goods sold is posted during the billing process
  • B. When posting a goods issue, the planned revenue appears as adjusted revenue
  • C. When posting a goods issue, the planned costs appear as adjusted costs
  • D. The billing process results in an offsetting entry for the adjusted revenue
Mark Question:
Answer:

B D


Explanation:
Solution:
Based on official SAP documentation on learning.sap.com concerning event-based revenue
recognition in the sales process, the two correct consequences are:

Correct Answe rs
B . When posting a goods issue, the planned revenue appears as adjusted revenue

Event-based revenue recognition triggers real-time posting of “adjusted revenue” upon
goods issue, reflecting the transition from planned to recognized sales revenue SAP Learning+6SAP
Learning+6SAP Learning+6.
D . The billing process results in an offsetting entry for the adjusted revenue

During billing, SAP posts the offsetting entry to clear the adjusted revenue that was
recognized earlier, completing the revenue recognition cycle SAP Learning.

InCorrect Answe rs

A. COGS are not posted during billing; they are usually recognized at the time of goods issue
(not billing) in an event-based revenue recognition scenario.

C. Planned costs are not handled as adjusted costs upon goods issue; only revenue gets
adjusted in this context.
Final Selection:

B. When posting a goods issue, the planned revenue appears as adjusted revenue

D. The billing process results in an offsetting entry for the adjusted revenue

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Question 6

What can you allocate in the Profit Center Accounting context?Note: There are 2 Correct Answe rs to
this questio n.

  • A. Amounts posted to a P&L account from profit centers to profit centers
  • B. Amounts posted to a balance sheet account between profit centers
  • C. Amounts posted to a P&L account from cost centers to profit centers
  • D. Amounts posted to a P&L account from profit centers to profitability segments
Mark Question:
Answer:

A C


Explanation:
Solution:
Based strictly on learning.sap.com, in the context of Profit Center Accounting, the two things you can
allocate are:

Correct Answe rs:
A . Amounts posted to a P&L account from profit centers to profit centers

You can allocate P&L amounts between profit centers using universal allocation cycles
specifically targeting profit center-to-profit center transfers
learning.sap.com+11learning.sap.com+11learning.sap.com+11.
C . Amounts posted to a P&L account from cost centers to profit centers

Costs originally posted to cost centers can be allocated to profit centers (statistically) and
reflected in profit center P&L allocations learning.sap.com.

Not Correct:

B. Allocating amounts posted to balance sheet accounts between profit centers isn’t
supported; allocations focus on P&L or cost elements only.

D. Allocating from profit centers to profitability segments isn’t a feature in Profit Center
Accounting; that would fall under Profitability Analysis (CO-PA).

Final Answe rs:

A. Amounts posted to a P&L account from profit centers to profit centers

C. Amounts posted to a P&L account from cost centers to profit centers

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Question 7

You have assigned a business role to an end user who has been granted access to only one specific
application. While you have a day off, it turns out that the app doesn't show up on the user's
launchpad. What can the user do?

  • A. Create a page and assign it to the launchpad space.
  • B. Assign a different business role that provides access.
  • C. Assign a launchpad space to the business role.
  • D. Use the search function to find the app.
Mark Question:
Answer:

C D


Explanation:
The two actions a user can take are:
C . Assign a launchpad space to the business role.
A business role must have at least one launchpad space assigned to display apps. If the role only
includes catalogs (permissions) but no space, the app won’t be visible—even if assigned—until a
space and page are added to the role learning.sap.com+6learning.sap.com+6learning.sap.com+6.
D . Use the search function to find the app.
Even if the tile isn't visible on the launchpad, users can still locate and launch the app via the
Launchpad’s search or App Finder, provided they have appropriate authorization
learning.sap.com+1learning.sap.com+1.

A (Create a page) isn’t permitted by end users.

B (Assign a different role) isn't something the end user can do themselves.

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Question 8

What are some characteristics of the SAP S/4HANA Migration Cockpit?Note: There are 2 Correct
Answe rs to this questio n.

  • A. Guidance and simulation of the migration process
  • B. Combining the local and remote schema approaches into one migration project
  • C. Mapping source values to SAP S/4HANA target values
  • D. Extensibility using the Legacy System Migration Workbench
Mark Question:
Answer:

A C


Explanation:
Solution:
Based solely on learning.sap.com, the two correct characteristics of the SAP S/4HANA Migration
Cockpit are:

Correct Answe rs
A . Guidance and simulation of the migration process
The migration cockpit offers a guided, step-by-step process—including simulation of data loads
before actual migration—to ensure mappings and data quality are correct SAP Learning+9SAP
Learning+9SAP Learning+9.
C . Mapping source values to SAP S/4HANA target values
It includes automatic mapping of source fields to target fields and supports detailed value mapping
tasks to align legacy data with the S/4HANA data model SAP Learning+1SAP Learning+1.

Incorrect Options

B (Combining local and remote schema approaches into one project): While both staging
approaches exist (local vs remote), they are chosen per project—they’re not combined in a single
migration project SAP Learning.

D (Extensibility using LSWorkbench):** Extensibility is supported via the Migration Object
Modeler, not the legacy LSMW SAP Learning+1SAP Learning+1.
Final Selection:

A. Guidance and simulation of the migration process

C. Mapping source values to SAP S/4HANA target values

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Question 9

Where is the initial list of known integrations documented?

  • A. In the Fit-to-Standard Workshops
  • B. In the Digital Discovery Assessment
  • C. In SAP Cloud ALM
  • D. In the Business Driven Configuration Questionnaire
Mark Question:
Answer:

B C


Explanation:
Solution:
Based on learning.sap.com, the answe rs are:

Correct Answe rs

B. In the Digital Discovery Assessment
The initial list of known integrations is captured in the Digital Discovery Assessment (DDA) during the
Discover phase of the SAP Activate Methodology
learning.sap.com+10learning.sap.com+10learning.sap.com+10.

C. In SAP Cloud ALM
After completing fit-to-standard workshops, integration requirements are then documented in SAP
Cloud ALM using the Requirements app learning.sap.com+3learning.sap.com+3learning.sap.com+3.

Incorrect Options

A. Fit-to-Standard Workshops are where additional, not initial, integration requirements are
uncovered.

D. Business Driven Configuration Questionnaire isn’t mentioned as a source for documenting
the initial list of known integrations.

Final Answe rs:

B. In the Digital Discovery Assessment

C. In SAP Cloud ALM

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Question 10

When using the Local SAP S/4HANA Database Schema migration approach, what is the maximum file
size?Note: There are 2 Correct Answe rs to this questio n.

  • A. 160 MB per ZIP file
  • B. 100 MB per ZIP file
  • C. 160 MB per file
  • D. 100 MB per file
Mark Question:
Answer:

B D


Explanation:
Based on learning.sap.com, the Migration Cockpit using the Local SAP S/4HANA Database Schema
approach enforces the following file size constraints:

100 MB per file (whether XML template, CSV, etc.)

100 MB per ZIP file (you can include multiple files, but the entire compressed ZIP must not
exceed 100 MB)
Files up to ~160 MB (e.g., Excel) are often compressed into a ZIP to fit within the 100 MB limit
learning.sap.com+10learning.sap.com

Final Answe rs:

B. 100 MB per ZIP file

D. 100 MB per file

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Question 11

What are possible receivers when defining a distribution cycle?Note: There are 2 Correct Answe rs to
this questio n.

  • A. Functional Area
  • B. Business Area
  • C. WBS Element
  • D. Cost Center
Mark Question:
Answer:

C D


Explanation:
Here are the two correct receiver types when defining a Distribution cycle in SAP S/4HANA, as
confirmed by
learning.sap.com:

Correct Answe rs
C . WBS Element

Distribution cycles can be used to allocate primary costs from one cost center to WBS
elements as receivers 15learning.sap.com+15learning.sap.com+15.
D . Cost Center

You can also distribute primary costs between cost centers using distribution cycles .

Incorrect Options

A. Functional Area – While functional areas can be derived or maintained during the
allocation, they are
not standalone receivers in a distribution cycle.

B. Business Area – Distribution cycles do not support business areas as receivers.

Final Answe rs:

C. WBS Element

D. Cost Center

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Question 12

For which context can cycles be created in Universal Allocation?Note: There are 3 Correct Answe rs to
this question,

  • A. Margin analysis
  • B. Cost center
  • C. WBS element
  • D. Internal order
  • E. Profit center
Mark Question:
Answer:

A B E


Explanation:
Based on learning.sap.com content about Universal Allocation in SAP S/4HANA, the supported
contexts for creating allocation cycles include:

Correct Answe rs

B. Cost center
Universal Allocation supports creating cycles within the cost center context—either distribution or
overhead—allocating costs between cost centers or WBS elements SAP Help Portal+15SAP
Learning+15SAPNow+2SAP Help Portal+2SAP Help Portal+2.

A. Margin analysis
Known in S/4HANA as Top-Down Distribution, this context enables allocation for Margin Analysis
(Profitability Analysis), distributing costs based on sales or other drivers SAP Learning+ 5Amazon
Web Services, Inc.+5SAPNow.

E. Profit center
Cycles in the profit center context allow allocating P&L (and optionally balance sheet) amounts
between profit centers +15SAP Learning+15 5SAP Learning+5SAP Support Portal+5.

Incorrect Options

C. WBS element – Not a standalone context; WBS elements serve as receivers in cost center
context.

D. Internal order – Not supported as a context for universal allocation cycles (settlement is
used instead).
Final Answe rs:

A. Margin analysis

B. Cost center

E. Profit center

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Question 13

In which type of extensibility is the SAP Business Technology Platform used to host a custom
extension?

  • A. Developer extensibility
  • B. Key user extensibility
  • C. Classic extensibility
  • D. Side-by-side extensibility
Mark Question:
Answer:

D


Explanation:
Solution:
Based on learning.sap.com, the correct context is:

D. Side-by-side extensibility — SAP Business Technology Platform (BTP) is used to host
custom extensions running outside the core SAP S/4HANA system, which interact through APIs or
events. This approach ensures a “clean core” and is lifecycle-stable and decoupled from the main
application learning.sap.com+9learning.sap.com+9learning.sap.com+9.

Final Answer:

D. Side-by-side extensibility

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Question 14

What are key features of overhead allocation cycles?Note: There are 3 Correct Answe rs to this
questio n.

  • A. They allow you to allocate secondary costs.
  • B. They allow you to use the original cost element for the allocation posting.
  • C. They are used when the composition of costs is not important for the receiver.
  • D. They allow you to choose a cost element of type 01 for the allocation posting.
  • E. They allow you to allocate primary costs.
Mark Question:
Answer:

A C E


Explanation:
Based solely on the learning.sap.com documentation concerning overhead allocation cycles, here are
the correct features:

Correct Answe rs
A . They allow you to allocate secondary costs.
Overhead allocation cycles support the transfer of both primary (e.g., utility bills) and secondary
costs using assessment (cost element category 42) accounts SAP Learning+6SAP Learning+6SAP
Learning+6.
C . They are used when the composition of costs is not important for the receiver.
Overhead allocations employ assessment cost elements, meaning receivers don't see the original
cost composition—ideal when such detail isn't needed .
E . They allow you to allocate primary costs.
Overhead allocation cycles also include primary costs, not just secondary ones, using assessment G/L
accounts for allocation SAP Learning+7SAP Learning+7SAP Learning+7.

Incorrect Options

B. They allow you to use the original cost element for the allocation posting.
That describes distribution cycles, not overhead allocations, which use assessment cost elements
instead .

D. They allow you to choose a cost element of type 01 for the allocation posting.
No—overhead allocations use cost element category 42, not type 01 SAP Learning+1SAP Learning+1.

Final Answe rs:

A. They allow you to allocate secondary costs

C. They are used when the composition of costs is not important for the receiver

E. They allow you to allocate primary costs
Introduction to Cloud Computing and SAP Cloud ERP Deployment Options

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Question 15

Which tools does SAP provide to make it easier for customers to maintain their SAP S/4HANA Cloud
systems after a release upgrade?Note: There are 2 Correct Answe rs to this question,

  • A. SAP Signavio Process Navigator Tool
  • B. Release Assessment and Scope Dependency Tool
  • C. What's New Viewer Tool
  • D. Test Automation Tool
Mark Question:
Answer:

B C


Explanation:
Solution:
Based solely on content from learning.sap.com, the two tools provided by SAP to help customers
maintain their SAP S/4HANA Cloud systems after a release upgrade are:

Correct Answe rs

B. Release Assessment and Scope Dependency Tool
This tool (often referred to as RASD) allows customers to compare their current system scope with
the upcoming release, enabling them to identify relevant changes and assess the impact on their
activated processes SAP Learning+10SAP Learning+10SAP Learning+10.

C. What's New Viewer Tool
The "What's New Viewer" provides a comprehensive list of features and changes in the new release,
including filtering options to show only those applicable to the customer’s system landscape SAP
Learning.

Incorrect Options

A. SAP Signavio Process Navigator Tool: While valuable for documentation, it is not listed as a
post- upgrade support tool.

D. Test Automation Tool: Although essential for regression testing, it's used during testing
phases—not specifically described as a release-upgrade maintenance tool in this context.

Final Answe rs:

B. Release Assessment and Scope Dependency Tool

C. What's New Viewer Tool

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