10 free, exam-style SAP Certified Associate - SAP S/4HANA Cloud Private Edition, Management Accounting (C_TS4CO_2023) (C_TS4CO_2023) practice questions with answers and
explanations. No signup required. Work through them below, then take the
full free C_TS4CO_2023 practice test to study every exam domain.
These 10 free C_TS4CO_2023 questions are organized by exam domain, so you can see how each part of the SAP Certified Associate - SAP S/4HANA Cloud Private Edition, Management Accounting (C_TS4CO_2023) blueprint is tested. Reveal the answer and explanation under each question.
Domain 1: Cost Center Accounting (11-20%)
Question 1
In SAP S/4HANA, a consultant must enable internal activity allocation between cost centers by creating a new secondary cost element. How is this accomplished?
- By creating a G/L account of the type 'Secondary Costs' in the chart of accounts
- By creating a cost element master record using transaction KA06 in Controlling
- By assigning a dedicated value field within the operating concern structure
- By defining a statistical key figure of the fixed-value type
Show answer & explanation
Correct answer: A - By creating a G/L account of the type 'Secondary Costs' in the chart of accounts
Question 2
At period-end, IT department costs must be allocated to receiving cost centers, and the receivers must still see the original primary cost elements (such as telephone and software licenses) on their reports. Which allocation method should be used?
- Assessment, because it efficiently summarizes the allocated costs
- Periodic reposting, because it provides the best system performance
- Distribution, because the original cost elements are retained
- Indirect activity allocation, because it relies on tracing factors
Show answer & explanation
Correct answer: C - Distribution, because the original cost elements are retained
Question 3
A consultant must allocate machine-hour quantities from a production cost center to several receiver cost centers, with the system determining the quantities automatically using tracing factors. Which method must be used?
- Assessment using a secondary cost element
- Indirect activity allocation
- Distribution with a primary cost element
- Periodic reposting of the original costs
Show answer & explanation
Correct answer: B - Indirect activity allocation
Domain 2: Product Cost Planning (11-20%)
Question 4
Which component of the costing variant determines the sequence of strategies used to select prices for materials and activities during costing?
- Valuation variant
- Costing type
- Quantity structure control
- Costing sheet
Show answer & explanation
Correct answer: A - Valuation variant
Question 5
After a costing run, a consultant marks the standard cost estimate for a finished product. What is the direct effect of the marking step?
- Inventory is immediately revalued based on the newly calculated cost estimate
- The result is saved as the future planned price in the material master
- The result becomes the current standard price in the material master
- The cost estimate is locked and can no longer be released
Show answer & explanation
Correct answer: B - The result is saved as the future planned price in the material master
Question 6
What is the primary purpose of the cost component structure (cost component split) in Product Cost Planning?
- To define the percentage-based overhead surcharge rates applied within a cost estimate
- To determine which alternative BOM and routing are selected during costing
- To post production variances to Profitability Analysis during period-end closing
- To split costs into categories such as material, labor, and overhead
Show answer & explanation
Correct answer: D - To split costs into categories such as material, labor, and overhead
Domain 3: Profitability Analysis (11-20%)
Question 7
A production order was planned for a lot size of 1,000 units, but only 600 were confirmed. Setup costs, which do not vary with the quantity produced, are now spread over fewer units. Which variance category captures this effect?
- Resource-usage variance
- Input price variance
- Lot-size variance
- Output price variance
Show answer & explanation
Correct answer: C - Lot-size variance
Question 8
In Product Cost by Order, how is work in process (WIP) valued at period-end?
- At the actual costs charged, less credits for goods received
- At the standard cost estimate of the finished product
- At the planned costs from the preliminary cost estimate
- At target costs derived from the operations not yet confirmed on the order
Show answer & explanation
Correct answer: A - At the actual costs charged, less credits for goods received
Question 9
When a manufacturing order is settled at period-end, where are the calculated production variances typically posted?
- To work in process reported on the balance sheet
- To the production cost center that originally performed the manufacturing activity
- To the standard price of the material in the material master
- To price-difference accounts in Financial Accounting and Profitability Analysis
Show answer & explanation
Correct answer: D - To price-difference accounts in Financial Accounting and Profitability Analysis
Domain 6: Organizational Assignments and Process Integration (<=10%)
Question 10
Which statement best describes table ACDOCA in SAP S/4HANA?
- It stores only Controlling line items, separately from Financial Accounting
- It stores planning data that is later transferred into Financial Accounting
- It is a periodic totals table that aggregates summarized postings from the BSEG and COEP tables
- It is the Universal Journal, holding Financial and Management Accounting items together
Show answer & explanation
Correct answer: D - It is the Universal Journal, holding Financial and Management Accounting items together
The rest of the C_TS4CO_2023 blueprint
The C_TS4CO_2023 exam also covers these domains. Drill them in the full free practice test:
- Domain 4: Cost Object Controlling (11-20%)
- Domain 5: Reporting (<=10%)
- Domain 7: Profit Center Accounting (<=10%)
- Domain 8: Internal Order Accounting (<=10%)
- Domain 9: Managing Clean Core (<=10%)