11. True or False: Show how the cost is split at the activity level is one the variance calculation functions.

12. What is the secondary cost general ledger account type used for?

A. To post to two cost controlling account assignments at the same time

B. To post activities that aren't from the main businesses of the company

C. To post internal cost allocations in management accounting

D. To post cost Controlling account assignments statistically for fixed asset and material accounts

13. What's the mean of (CDS) in reporting?

A. Cloud Data Services

B. Core Data Services

C. Centre Data Split

14. Which of the following organizational units are part of the enterprise structure of management accounting? (There are three correct answers.)

A. Controlling Area

B. Client

C. Business area

D. Operating Concern

E. Segment

15. True or False: When primary cost element is posted to general ledger in FI is automatically transferred to Co.

16. Which of the following is true concerning Profit Center

organizational unit

master data

17. True or False: Expenses and Revenue accounts in Financial Accounting correspond to Secondary Cost and Revenue Elements in management accounting.

18. In which table, line items are stored in SAP S4/HANA?

A. ACDOCA

B. BSEG

C. BKPF

19. Cost allocations between costs object are maintained by

A. Statistical Key

B. Allocation Key

C. Assessment Key

20. True or False: Assign the cost element category to the cost element is not mandatory.