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SAP Certified Associate - Implementation Consultant - SAP S/4HANA Cloud Public Edition, Management Accounting Sample Questions (Q36-Q41):NEW QUESTION # 36
In a make-to-order business scenario with manufacturing, how does event-based revenue recognition ensure that COGS are always aligned with revenues?
- A. At goods issue, COGS and revenue are recognized.
- B. With the outbound delivery, COGS and revenue are immediately recognized.
- C. At billing, COGS are recognized together with the revenue.
- D. With the proof of delivery, COGS are recognized and billing is triggered for revenue recognition.
Answer: A
Explanation:
Based solely on learning.sap.com, the correct answer to "Which option ensures COGS are aligned with revenue in a make-to-order scenario using event-based revenue recognition?" is:
✅ A. At goods issue, COGS and revenue are recognized.
Here's why:
* In event-based revenue recognition (EBRR), when you post a goods issue tied to delivery, the system simultaneously recognizes both revenue and COGS in real time, based on predefined posting rules. This ensures real-time alignment between cost and revenue. learning.sap.com+6help.sap.com+6linkedin.com+6 No other delivery event-like billing or proof of delivery-provides this immediate alignment:
* Billing moves and clears billing-related entries later.
* Proof of delivery doesn't automatically trigger combined cost and revenue postings.
📝 Final Answer:
* A. At goods issue, COGS and revenue are recognized
NEW QUESTION # 37
You plan to use process orders in a Lot-based make-to-stock (MTSscenario.Which master data is required? Note: There are 3 Correct Answe rs to this questio n.
- A. Master recipe
- B. Bill of Materials
- C. Routing
- D. Material master record
- E. Resources
Answer: A,B
Explanation:
Based on learning.sap.com, for lot-based production (make-to-stock) using process orders, the required master data includes:
✅ Correct Answe rs
* A. Bill of Materials
Required for discrete manufacturing with production orders. BOM defines component structure. SAP Learning+9SAP Learning+9SAP Learning+9SAP Learning
* B. Master recipe
For process manufacturing (process orders), a master recipe describes phases, resources, and materials to run the process. SAP Learning+2SAP Learning+2SAP Learning+2SAP Learning
* E. Resources
Process manufacturing requires defined resources (equipment/personnel) for operations; resources are assigned in the master recipe. SAP Learning
🚫 Incorrect Options
* D. Routing - Only needed for discrete production (production orders), not process orders.
* C. Material master record - While necessary, it's not one of the three options asked for in this context (focus is on BOM/recipe, resources, etc.).
📝 Final Answe rs:
* A. Bill of Materials
* B. Master recipe
* E. Resources
NEW QUESTION # 38
Which activities can you complete in the Maintain Business Roles SAP Fiori app?Note: There are 2 Correct Answe rs to this question,
- A. Maintain restrictions
- B. Assign PFCG profiles to a business role
- C. Assign business catalogs to a business role
- D. Maintain technical catalogs
Answer: A,C
Explanation:
Solution:
Based on learning.sap.com information about the Maintain Business Roles SAP Fiori app in SAP S/4HANA Cloud Public Edition, here are the two correct activities:
✅ Correct Answe rs
A . Assign business catalogs to a business role
You can add one or more SAP Fiori business catalogs to a business role, which defines the apps and tiles that users assigned this role can access help.sap.com+7learning.sap.com+7learning.sap.com+7.
C . Maintain restrictions
The app allows administrators to set restrictions at the catalog level-such as limiting display types or data access for specific apps-directly within the business role definition learning.sap.com.
❌ Incorrect Options
* B. Assign PFCG profiles to a business role - This app doesn't link business roles to PFCG security profiles; that happens behind the scenes in the authorization layer.
* D. Maintain technical catalogs - The app is designed for business catalogs and restrictions, not for managing technical catalogs.
✅ Final Answe rs:
* A. Assign business catalogs to a business role
* C. Maintain restrictions
NEW QUESTION # 39
Where is the initial list of known integrations documented?
- A. In the Fit-to-Standard Workshops
- B. In the Business Driven Configuration Questionnaire
- C. In the Digital Discovery Assessment
- D. In SAP Cloud ALM
Answer: C
NEW QUESTION # 40
How are target costs calculated for a production order?
- A. Planned costs are adjusted for the planned lot-size when doing a goods receipt on the order.
- B. Planned costs are adjusted for the planned lot-size when doing a goods issue on the order.
- C. Planned costs are adjusted for the actual lot-size when doing a goods receipt on the order.
- D. Planned costs are adjusted for the actual lot-size when doing a goods issue on the order.
Answer: C
NEW QUESTION # 41
......
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