• The "SAP Certified Application Associate - Management Accounting (CO) with SAP ERP 6.0 EHP5" certification exam verifies that the candidate has proven skills and fundamental knowledge in the area of the SAP Management Accounting / Controlling. It proves that the candidate has a good and overall understanding within this consultant profile, and can implement this knowledge practically in projects under guidance of an experienced consultant. This certificate is the ideal -although not mandatory- prerequisite for the qualification to Management Accounting Application Professional in any of the specialist areas. It is recommended as an entry-level qualification to allow consultants to get acquainted within Management Accounting / CO projects.


  • To ensure success, SAP recommends combining education courses and hands-on experience to prepare for your certification exam as questions will test your ability to apply the knowledge you have gained in training.
  • You are not allowed to use any reference materials during the certification test (no access to online documentation or to any SAP system).

Topic Areas

Please see below the list of topics that may be covered within this certification and the courses that cover them. Its accuracy does not constitute a legitimate claim; SAP reserves the right to update the exam content (topics, items, weighting) at any time.

Cost Center Accounting > 12%

Define, create and configure cost centers. Define and create the cost center hierarchy and cost center groups.. Determine usage of Cost Center Accounting and type of planning functionality and select cost center accounting activity types. Determine cost center characteristics and attributes. Determine planning requirements, plan allocations requirements and actual allocations for cost centers. Configure month-end closing for CCA.

Reporting 8% - 12%

Determine general reporting requirements and reporting requirements for cost centers. Configure cost center reporting and create report painter reports

Internal Orders 8% - 12%

Determine internal order types and planning, commitment and actual requirements for internal orders, as well as determine settlement rules. Define, create and configure internal orders and create a concept for internal order accounting, and customize internal order accounting and configure month-end closing for IOA.

Product Cost Planning 8% - 12%

Determine and configure product costing - planning and actuals, and customize and complete product costing. Define interface from CO-PC (product costing) to CO-PA  (profitability analysis) and costing versions for alternative costings. Determine cost elements structure, cost component structure, planning requirements, costing variants and relevant hierarchies.Define result analysis and revenue recognition (in cooperation with FI and SD) and configure month-end closing for PCA.

Profitability Analysis 8% - 12%

Define value fields, characteristics and summary characteristics. Determine planning, actual and process flow and security requirements. Design process flows and develop authorization concept for reporting of FI / CO data. Configure profitability analysis. Determine assignment to controlling area, define currency and assign the chart of accounts. Define result analysis and revenue recognition (in cooperation with FI and SD). Determine the operating concern and assign to the controlling area and control currency. Configure month-end closing for PA.

Organizational Assignments and Process Integration 8% - 12%

Determine scope and process designand define cross-company code design, sub-contracting, product execution, sales pricing, inbound freight, stock transfers, inventory valuation and transfer pricing. Define work in process rules and determine high-level requirements for organization units. Configure budgeting and availability control settings and month end closing. Define statistical key figures and assign the controlling area to company codes and operating concern. Check number ranges and first integration flows with other modules (CO). Configure versions.

Profit Center Accounting 8% - 12%

Create organizational charts for profit centers and determine and create profit centers.

Cost Object Controlling 8% - 12%

Customize and complete cost object controlling. Check postings / cost object assignments and configure month-end closing for COC.

Basics of SAP ERP, SAP NetWeaver, and SAP Solution Manager 8% - 12%

Explain the basics of SAP ERP, SAP NetWeaver, and SAP Solution Manager

General Information

Exam Preparation

Each specific certification comes with its own set of preparation tactics. We define them as "Topic Areas" and they can be found on each exam description. You can find the number of questions, the duration of the exam, what areas you will be tested on, and recommended course work and content you can reference.

Certification exams might contain unscored items that are being tested for upcoming releases of the exam. These unscored items are randomly distributed across the certification topics and are not counted towards the final score. The total number of items of an examination as advertised in the Training Shop is never exceeded when unscored items are used.

Please be aware that the professional- level certification also requires several years of practical on-the-job experience and addresses real-life scenarios.

For more information refer to our Take your SAP Certification Exams and our FAQs.

Safeguarding the Value of Certification

SAP Education has worked hard together with the Certification & Enablement Influence Council to enhance the value of certification and improve the exams. An increasing number of customers and partners are now looking towards certification as a reliable benchmark to safeguard their investments. Unfortunately, the increased demand for certification has brought with it a growing number of people who to try and attain SAP certification through unfair means. This ongoing issue has prompted SAP Education to place a new focus on test security. Please take a look at our post to understand what you can do to help to protect the credibility of your certification status.

Our Certification Test Security Guidelines will help you as test taker to understand the testing experience.

Cloud Security Guidelines 

Classroom Security Guidelines