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THEORETICAL EXAM C_S4CCO_2506
80 questions (3 hrs) 65% cut score
Available in EN

The SAP C_S4CCO_2506 is an associate-level exam testing implementation consultant skills for SAP S/4HANA Cloud Public Edition, Management Accounting. The exam has 80 multiple-choice questions, lasts 3 hours, and requires a 65% cut score to pass. Key topics include Overhead, Production, and Sales Accounting, along with Configuration, Identity Access Management, and the SAP Fiori Launchpad.

Exam Overview
Name: SAP Certified Associate - Implementation Consultant - SAP S/4HANA Cloud Public Edition, Management Accounting
Code: C_S4CCO_2506
Level: Associate
Language: English

Overview
This certification verifies that you possess the fundamental knowledge required to explain and execute core implementation project tasks to deploy, adopt and extend SAP S/4HANA Cloud Public Edition as well as core knowledge in Management Accounting. It proves that the candidate has an overall understanding and in depth technical skills to participate as a member of a SAP S/4HANA Cloud Public Edition implementation project team with a focus on Management Accounting in a mentored role.

Topics covered in this exam

To help you get ready, we recommend following these steps
Study the relevant material in the Learning Journey
Complete the practical test
Schedule and take the theoretical exam to earn your certification

Below is a list of topics that may be covered in the theoretical exam. Please note: this is a guide, not a guarantee—SAP may update exam content at any time.

Overhead Accounting
Exam percentage: 11-20%

Production Accounting (F2261, F2262, F2271)
Exam percentage: 11-20%

Sales Accounting
Exam percentage: 11-20%

System Landscapes and Identity Access Management
Exam percentage: <=10%

Configuration and the SAP Fiori Launchpad
Exam percentage: <=10%

Implementing with a Cloud Mindset, Building the Team, and Conducting Fit-to-Standard Workshops
Exam percentage: <=10%

Introduction to Cloud Computing and SAP Cloud ERP Deployment Options
Exam percentage: <=10%

Extensibility and Integration
Exam percentage: <=10%

Data Migration and Business Process Testing
Exam percentage: <=10%

---

Sample Question and Answers

QUESTION 1
In your system, event-based revenue recognition and COGS split are active. Which accounting documents are created at goods issue for a sales order?

A. One for goods issue and COGS split, and one for event-based revenue recognition.
B. One for goods issue and event-based-revenue recognition, and one for COGS split.
C. One single document for goods issue, COGS split, and event-based revenue recognition.
D. One for goods issue, one for COGS split, and one for event-based revenue recognition.

Answer: D

Explanation:
When goods issue is posted in a system where both event-based revenue recognition (EBRR) and COGS split are active, SAP SHANA creates three separate accounting documents:
1. Goods issue document - records the reduction of inventory and initial COGS posting
2. COGS split document - breaks down the COGS into cost components (e.g., direct materials, overhead)
3. Event-based revenue recognition document - posts the matching revenue (as adjusted or expected revenue) for the delivery This aligns with option D:
D. One for goods issue, one for COGS split, and one for event-based revenue recognition.
learning.sap.com+1learning.sap.com+1

QUESTION 2
What does the cost center category allow you to control?Note: There are 3 Correct Answe rs to this questio n.

A. Whether you can post to a business area
B. Whether you can record consumption quantities
C. Whether you can enter planned revenues
D. Whether you can record commitments
E. Whether you can post actual secondary costs

Answer: B D E

Explanation:
The Correct Answe rs can be confirmed from Utilizing Cost Center Categories on learning.sap.com,
where it's explained that cost center categories let you control default posting options—specifically
around quantities, commitments, and costs. Here's what the documentation highlights:
Recording consumption quantities — you can allow or lock quantity postings for the cost
center category C SAP Learning
Recording commitments — you can define whether commitments are managed for the category C
Posting actual primary, secondary costs, and/or revenues — including secondary costs, which
are part of allocations C SAP Learning
There is no mention of controlling postings to business areas, and the documentation focuses on
actual postings (not planned revenues). So, the three Correct Answe rs are:
B . Whether you can record consumption quantities
D . Whether you can record commitments
E . Whether you can post actual secondary costs

QUESTION 3
What are the purposes of the sales order cost estimate? Note: There are 3 Correct Answe rs to this question,

A. It is the foundation for calculating target costs as part of the production order's variance calculation.
B. It is the source of the actual price revaluation during period end closing activities.
C. It is used in overhead calculation during period end closing activities on the production order.
D. It is the basis for the cost of goods sold in Margin Analysis.
E. It will evaluate the customer's individual stock.

Answer: A C D

Explanation:
Based on SAP's official materials on learning.sap.com, the three correct purposes of the Sales Order Cost Estimate are:
A . It is the foundation for calculating target costs as part of the production order's variance
calculation. C The system uses the sales order cost estimate (or order BOM estimate) to determine
standard prices, calculate target costs, and ultimately derive production variances during goods
receipt and order confirmation SAP Learning+14SAP Learning+14SAP Learning+14.
C . It is used in overhead calculation during period end closing activities on the production order.
C The estimate includes material, production, and overhead costs by cost component structure,
which feed into cost object controlling (especially for make-to-order), results analysis, and CO-PA SAP
Learning+9SAP Learning+9SAP Learning+9.
D . It is the basis for the cost of goods sold in Margin Analysis.
C Sales order cost estimates provide the variable/fixed COGS figures used in margin analytics for each
sales order delivery SAP Learning+14SAP Learning+14SAP Learning+14.
Incorrect options:
B (source of actual price revaluation during period-end closing closing): No evidence
supports this as a function of the sales order cost estimate.
E (evaluating customer's individual stock): While the estimate supports valuated sales order
stock, it does not directly evaluate individual customer stock SAP Learning+4SAP Learning+4SAP
Learning+4SAP Learning+4SAP Learning+4SAP Learning+4.
✅ Final
Answer:
A. It is the foundation for calculating target costs as part of the production order's variance calculation.
C. It is used in overhead calculation during period end closing activities on the production order.
D. It is the basis for the cost of goods sold in Margin Analysis.

QUESTION 4
Based on the SAP Activate methodology, which activities must you perform in the Explore phase? Note: There are 2 Correct Answe rs to this questio n.

A. Define the organizational structure and chart of accounts.
B. Conduct the Fit-to-Standard analysis to gather configuration values.
C. Use the Test system to demonstrate SAP Best Practice processes.
D. Conduct the Digital Discovery Assessment to identify extension requirements.

Answer: B C

Explanation:
The Explore phase of the SAP Activate methodology (for both Cloud and On-Prem) includes the
following core activities, as documented on learning.sap.com:
1. Conduct the Fit-to-Standard analysis to gather configuration values
o Explore phase features â€oefit-to-standard workshops†to confirm business process fit and
capture configuration values and delta requirements in the backlog SAP Learning+15SAP
Learning+15SAP Learning+15.
2. Use the Test (sandbox/starter) system to demonstrate SAP Best Practice processes
o Customer business experts see standard SAP processes in a sandbox (starter/fully-activated)
system during workshops. This ensures fit and helps capture customization needs SAP Learning+2SAP
Learning+2SAP Learning+2SAP Learning.
â OE Not correct for the Explore phase:
A (Define organizational structure and chart of accounts): setup occurs in Prepare or later.
D (Conduct Digital Discovery Assessment): this activity occurs in the Discover (precommitment/
sales) phase SAP Learning+15SAP Learning+15SAP Learning+15.
✅ Final Answe rs:
B. Conduct the Fit-to-Standard analysis to gather configuration values
C. Use the Test system to demonstrate SAP Best Practice processes

QUESTION 5
What are the consequences of event-based revenue recognition in the sales process? Note: There are 2 Correct Answe rs to this questio n.

A. The cost of goods sold is posted during the billing process
B. When posting a goods issue, the planned revenue appears as adjusted revenue
C. When posting a goods issue, the planned costs appear as adjusted costs
D. The billing process results in an offsetting entry for the adjusted revenue

Answer: B D

Explanation:
Solution:
Based on official SAP documentation on learning.sap.com concerning event-based revenue
recognition in the sales process, the two correct consequences are:
✅ Correct Answe rs
B . When posting a goods issue, the planned revenue appears as adjusted revenue
Event-based revenue recognition triggers real-time posting of â€oeadjusted revenue†upon
goods issue, reflecting the transition from planned to recognized sales revenue SAP Learning+6SAP Learning+6SAP Learning+6.
D . The billing process results in an offsetting entry for the adjusted revenue
During billing, SAP posts the offsetting entry to clear the adjusted revenue that was
recognized earlier, completing the revenue recognition cycle SAP Learning.
â OE InCorrect Answe rs
A. COGS are not posted during billing; they are usually recognized at the time of goods issue (not billing) in an event-based revenue recognition scenario.
C. Planned costs are not handled as adjusted costs upon goods issue; only revenue gets adjusted in this context.
OEFinal Selection:
B. When posting a goods issue, the planned revenue appears as adjusted revenue
D. The billing process results in an offsetting entry for the adjusted revenue

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