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SAP Certified Associate - SAP S/4HANA Cloud Private Edition, Financial Accounting Sample Questions (Q58-Q63):

NEW QUESTION # 58
In the standard sales process, when is the COGS posting generated in Financial Accounting?

A. Create billing document
B. Create delivery document
C. Do PGI (Post Goods Issue)
D. Issue customer invoice

Answer: C

NEW QUESTION # 59
The 3-way match is the standard procedure used to post procurement transactions in SAP S/4HANA. How does it work?

A. The purchase order needs to be created in reference to a purchase request.
B. The invoice needs to be created in reference to the goods receipt.
C. The goods receipt needs to be created in reference to the purchase order.
D. The 3 logistical steps each generate financial documents.

Answer: B

NEW QUESTION # 60
What do you configure for regrouping receivables and payables?

A. Calculation Method
B. Provision Method
C. Sort Method
D. Valuation Method

Answer: D

Explanation:
In SAP S/4HANA, regrouping receivables and payables is a process used during period-end closing to ensure that open items are correctly grouped and valued for accurate financial reporting. This process involves configuring the valuation method , which determines how receivables and payables are reassessed and adjusted based on criteria such as aging or risk. Let's analyze each option to determine the correct answer.
Explanation of Each Option:
C. Valuation Method
* Correct : The valuation method is configured to define how receivables and payables are regrouped and valued during the period-end closing process. This includes determining the rules for reclassifying open items (e.g., overdue receivables or payables) and calculating provisions for bad debts. The valuation method ensures compliance with accounting standards and accurate financial reporting.
* Reference : According to SAP documentation, the valuation method is a key configuration element for regrouping receivables and payables, ensuring proper adjustments are made to reflect their current value.
A. Provision Method
* Incorrect : The provision method is used to calculate provisions for doubtful receivables (e.g., bad debt provisions). While it is related to receivables management, it is not directly involved in the regrouping of receivables and payables. Instead, it focuses on estimating potential losses from uncollectible accounts.
* Reference : Provision methods are specific to creating reserves for bad debts and do not govern the regrouping process.
B. Calculation Method
* Incorrect : The calculation method refers to how specific values (e.g., interest, discounts, or taxes) are computed in financial transactions. It is not relevant to the regrouping of receivables and payables, which focuses on reclassification and valuation rather than calculations.
* Reference : Calculation methods are used in other contexts, such as pricing or accruals, but are not part of the regrouping configuration.
D. Sort Method
* Incorrect : The sort method determines how data is sorted in reports or lists, such as sorting open items by due date or amount. While sorting is useful for organizing data, it does not influence the regrouping of receivables and payables during period-end closing.
* Reference : Sorting is a display-related feature and does not impact the valuation or reclassification of open items.
Key References to SAP Documentation:
* SAP S/4HANA Finance for Accounts Receivable and Payable : Explains the regrouping process and the role of the valuation method in reclassifying open items.
* SAP Help Portal - Regrouping Receivables and Payables : Provides detailed guidance on configuring the valuation method for period-end closing.
* Valuation of Open Items in SAP S/4HANA : Highlights how the valuation method ensures accurate reporting of receivables and payables.
* Period-End Closing Activities : Describes the steps involved in regrouping and valuing open items during the financial closing process.

NEW QUESTION # 61
SAP S/4HANA has introduced the Universal Journal (table ACDOCA) which represents the single source of truth.
Which line items are recorded in the table ACDOCA? Note: There are 3 correct answers to this question.

A. Plan depreciation amounts
B. Budgeted costs for a cost center
C. Intercompany postings
D. Primary costs resulting from a distribution
E. Secondary costs resulting from an assessment

Answer: A,C,D

NEW QUESTION # 62
You want to post depreciation costs of one asset to two cost centers.
How do you do this?

A. You assign two real cost centers in the asset master data.
B. You assign a real cost center and a statistical cost center in the asset master data.
C. You assign a real internal order in the asset master data which you settle periodically to two cost centers.
D. You assign a statistical order in the asset master data which you settle periodically to two cost centers.

Answer: C

NEW QUESTION # 63
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