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| Section | Weight | Objectives |
|---|---|---|
| Topic 1: Cost Center Accounting | 20% | - Actual cost postings and allocations - Planning and budget management - Period-end closing activities |
| Topic 2: Profitability Analysis | 5% | - Actual data transfer and reporting - Basic concepts and characteristics |
| Topic 3: Organizational Concepts and Master Data | 15% | - Controlling organizational structure - Internal orders and business processes - Cost elements, cost centers, profit centers |
| Topic 4: Internal Order Accounting | 15% | - Availability control and status management - Order types and master data - Planning, budgeting and settlement |
| Topic 5: Cost Object Controlling | 15% | - Product cost collectors - Order controlling and period-end closing - Work in process and variance calculation |
| Topic 6: Profit Center Accounting | 10% | - Master data and assignments - Integration with New General Ledger - Actual postings and period-end closing |
| Topic 7: Product Cost Planning | 20% | - Cost components, overhead calculation - Cost estimate with/without quantity structure - Marking and releasing standard costs |

Correct Answer: B,D,E 🗳️

Correct Answer: A,B,D 🗳️
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