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SAP Certified Associate - SAP S/4HANA Cloud Private Edition, Financial Accounting Sample Questions (Q44-Q49):
NEW QUESTION # 44
At which level do you define functional areas?
- A. Client
- B. Financial statement version
- C. Controlling area
- D. Company code
Answer: A
NEW QUESTION # 45
You want to implement purchase order accruals in SAP S/4HANA.
Which of the following use cases are relevant? Note: There are 2 correct answers to this question.
- A. Purchase of raw materials for inventory
- B. Purchase of services
- C. Purchase of consumable materials
- D. Purchase of fixed assets (using direct capitalization method)
Answer: B,C
Explanation:
Comprehensive Detailed Explanation with all SAP S/4HANA Cloud References Purchase order accruals in SAP S/4HANA are used to recognize expenses or liabilities for goods or services that have been ordered but not yet received or invoiced. This ensures accurate financial reporting by aligning expenses with the period in which they are incurred, even if the invoice has not yet been posted. Let's analyze each option to determine the relevant use cases.
Explanation of Each Option:
C. Purchase of services
* Correct : Accruals are highly relevant for the purchase of services, especially when services are rendered over a period of time (e.g., maintenance contracts, consulting services). If the service is delivered but not yet invoiced, an accrual is necessary to recognize the expense and liability in the correct accounting period.
* Reference : In SAP S/4HANA, purchase order accruals for services can be managed using Service Entry Sheets (SES) and subsequent accrual postings. This ensures compliance with accrual accounting principles.
D. Purchase of consumable materials
* Correct : Consumable materials (e.g., office supplies, spare parts) are typically expensed immediately upon receipt. If these materials are ordered but not yet received or invoiced by the end of the period, accruals are required to recognize the expense and liability.
* Reference : SAP S/4HANA supports accruals for consumable materials through the purchase order process, ensuring that expenses are matched with the period in which they are incurred.
A. Purchase of raw materials for inventory
* Incorrect : Raw materials purchased for inventory are capitalized as assets (inventory) rather than expensed immediately. Since inventory purchases do not directly impact the profit and loss statement until the materials are consumed, accruals are not typically relevant for this use case.
* Reference : Inventory purchases are recorded in the material ledger and are not subject to accruals unless specific business processes require it (e.g., consignment stock).
B. Purchase of fixed assets (using direct capitalization method)
* Incorrect : When purchasing fixed assets using the direct capitalization method, the asset is capitalized directly upon receipt or invoice posting. Accruals are not relevant because the transaction does not involve immediate expense recognition.
* Reference : Fixed asset purchases are managed through Asset Accounting (FI-AA), and accruals are not part of the standard process for direct capitalization.
Key References to SAP S/4HANA Documentation:
* SAP S/4HANA Procurement Processes : Explains how purchase order accruals are handled for different types of purchases, including services and consumable materials.
* SAP Help Portal - Accrual Engine : Provides detailed guidance on configuring and using accruals in SAP S/4HANA, including use cases for services and consumables.
* Service Entry Sheets (SES) : Describes how services are managed and accrued in SAP S/4HANA.
* Material Management (MM) Integration with Financial Accounting (FI) : Highlights the treatment of inventory and consumable materials in procurement processes.
NEW QUESTION # 46
You post a vendor invoice for asset acquisition without reference to a purchase order. Which accounting documents are generated?
- A. One document per accounting principle
- B. Separate documents for each and every accounting principle
- C. One document for all accounting principles
- D. One document per accounting principle & one document for all accounting principles
Answer: D
NEW QUESTION # 47
What are characteristics of depreciation area 01? Note: There are 2 correct answers to this question.
- A. It must be linked to leading ledger OL.
- B. It must be defined as a cost accounting valuation area type.
- C. It cannot take over values from other areas.
- D. It must always post in real time.
Answer: A,C
NEW QUESTION # 48
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 3 logistical steps each generate financial documents.
- C. The invoice needs to be created in reference to the goods receipt.
- D. The goods receipt needs to be created in reference to the purchase order.
Answer: D
NEW QUESTION # 49
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