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TestYourKnowledge AC040
Answers
1. Youcancreatefinancialstatementsforsegmentsandotherentitiesbyusing
online split.
Answer: online split
Onlinesplitletsyousplitexpensesbetweensegments,costcenters, profit
centers, or business areas.
2. Toportrayparallelaccounts, youcanmanagealeadingledgerandseveral
other ledgers.
Answer: leading ledger
Theleadingledgerreflectstheaccountingprinciplesusedtocreatefinancial
statements for the group.
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AC040 Course Summary
Course Summary
You should now be able to:
• ExecutethecoreManagementAccountingfunctions
• IdentifythecomponentsinManagementAccountingthataddressdifferent
business requirements
• ExplainintegrationwithinManagementAccounting
• Explain howManagement Accounting integrates with other SAP system
components
• Describevariouscostingoptionsandexplaintheirdifferences
• Decide which Management Accounting tools to use in given business
situations
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CourseSummary AC040
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Index
A commitment, 193
accounting condition type, 279
cost-of-sales accounting, confirmation, 19
28 cost accounting methods, 105
period accounting, 28 cost allocation, 115
accrued costs activity allocation, 314
posting, 315 pure cost allocation, 313
activity allocation, 314 cost center
direct, 227 master record, 53
indirect, 227 cost center master record, 53
activity type, 115 cost component split, 155
activity type allocation, 122 cost driver, 16
activitytypemasterrecord,55 cost element, 51, 392
activity-dependent costs, 117, cost element category, 53
120 primary, 52
activity-independent costs, secondary, 52
113, 120 cost element category, 53
actual cost component split, cost element itemization, 155
392 cost element planning, 120
actual costing, 20, 391 cost estimate, 154
actual price, 391 cost flow report, 409
allocation data cost object
entering, 227 settling, 346
allocation of internal cost planning levels, 152
activities, 373 cost rollup, 156
assessment, 114, 319, 373, cost-of-sales accounting, 28
380 costing sheet, 155, 314
assessment cycle, 319 costs
activity-independent, 113
B
Cross-ApplicationTimeSheet
billing document, 279
(CATS), 228
budget profile, 230
currency, 44
budget tolerance limits, 230
D
business process master
record, 174 direct activity allocation, 227
distribution, 114, 318, 380
C
distribution basis, 148
CATS (Cross-Application
document splitting, 402
Time Sheet), 228
drilldown report, 79
characteristic, 369
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Index AC040
E order-related production, 258
Easy Cost Planning (ECP), organizational unit, 43
231 overhead calculation, 320
Execution Services, 231 overhead rate, 320
external sale, 392 P
G parallel accounting, 404
General Ledger Accounting percentage method, 316
(new), 400 period accounting, 28
advantages, 400 period-end closing, 20, 327
group valuation, 393 periodic reposting, 317
periodic unit price, 390
I
plan reconciliation, 121
indirect activity allocation, planner profile, 104
227, 322 planning
integrated planning cycle, 144 activity type, 115
internal activity activity-dependent costs,
allocation, 373 120
internal order, 15, 57, 321 activity-independent
budget types, 229 costs, 120
internal order master record, cost element, 120
57 cost planning levels, 152
internal sale, 392 integrated planning cycle,
L 144
planning framework, 147
leading ledger, 404
sales and profit planning,
legal valuation, 393
146
M
statistical key figure, 111
Management Accounting planning data sources, 151
currency, 44 planning framework, 147
master data planning layout, 103
production master data, posting error
148 correcting, 225
Master Data Governance for preliminary costing, 19
Financials, 415 preliminary valuation price,
master data group, 57 388
material consumption, 192 price control indicator, 259
material ledger, 20–21, price determination, 390
388–389 multilevel, 22, 391
movement type, 192 single-level, 22
multilevel actual quantity primary cost element, 52
structure, 391 process allocation, 348
multilevel price Product Cost by Order, 250
determination, 22, 391 Product Cost by Period, 251
Product Cost by Sales Order,
O
252–253
online split, 402
product cost collector, 255
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AC040 Index
product costing, 153 secondary cost element, 52
production settlement, 321
order-related, 258 settlement rule, 321
production costs settlement rule, 321
analyzing, 249 simultaneous costing, 19
production master data, 148 single-level price
production order, 257 determination, 22
profit center, 26 splitting expenses, 402
ProfitCenterAccounting, 375 standard cost estimate, 157
profit center master record, standard hierarchy, 15
376 statistical key figure, 56, 111,
profit center valuation, 393 312–313
profitability analysis layouts, 112
account-based, 371 values, 112
Profitability Analysis statistical object, 188
account-based, 370
T
costing-based, 370–371
target cost, 123
profitability segment, 369
top-down distribution, 147
pull approach, 175
transfer price, 21, 392
pure cost allocation, 313
true object, 188
pure cost distribution, 175
push approach, 175 V
Q valuation types
group valuation, 393
quantity consumption, 175
legal valuation, 393
R
profit center valuation,
reconciliation posting, 408 393
Report Painter, 79 value field, 369
Report Writer, 79 value flow, 313
reporting tools, 78 variance
drilldown reports, 79 calculation, 352
Report Painter, 79 category, 351
Report Writer, 79 variance analysis, 328
SAP List Viewer, 79 variance calculation, 329, 352
revaluation, 22 variance category, 351
revenue element, 52
W
S
WIP calculation
sales and profitplanning, 146 actual cost method, 349
sales order processing, 277 target cost method, 349
SAP List Viewer, 79 work in process (WIP), 349
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Index AC040
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Feedback
SAP AG has made every effort in the preparation of this course to ensure the
accuracy and completeness of the materials. If you have any corrections or
suggestionsforimprovement,pleaserecordthemintheappropriateplaceinthe
course evaluation.
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