A Core Controlling Concepts:

1 Organization Structure in CO
a) Define controlling area
b) Define operating concern
c) Assignment of organizational objects
2 Controlling basic settings
a) Activation of CO Components
b) Cost Center Standard Hierarchy (brief)
c) CO Number ranges
d) Versions
e) CO Period Lock
3 Cost Element Accounting
a) Primary Vs Secondary Cost Elements
b) CE Category & Importance
c) CE Groups
d) Creation of Primary CEs in different ways
e) Creation of Secondary CEs
4 Cost Center Accounting
a) Cost Center Standard Hierarchy Vs Alternative Standard Hierarchy
b) Cost Centers & Cost Center Groups
c) SKFs & SKF groups
d) Activity types & Activity type groups
e) Input planning & Output planning
f) Activity dependent & Independent planning
g) Planning profiles
h) Cost Center split
i) Plan activity price calculation
j) Actual activity price calculation
k) Allocation cycles-Distribution, Assessment etc.,
l) Actual postings
m) Reports
n) Cost Center budgeting
5 Profit center accounting & New GL accounting
a) Profit Center accounting
b) Document splitting
c) Leading & non-leading ledgers
d) Segmental reporting
6 Internal Order
a) Purpose and Types of internal orders
b) Model Orders
c) Real Vs Statistical Orders
d) Budgeting & types of budget postings
e) Availability Control
f) Order types creation
 g) Order planning
h) Settlement of internal orders
i) Internal order settled to AUC asset
j) Investment orders
7 Product Costing (including integration with PP module)
a) Concept of product costing & Importance
b) Standard Vs Plan Vs Actual costing
c) PP module settings & importance
d) Costing variant
e) Cost component split & Cost Component structure
f) Overhead sheet
g) Standard Cost Estimate
h) Product cost by Order
i) Product cost by period
j) Product cost planning
k) Cost object control
l) WIP/RA Settings
m) Variance Settings
n) Month end process-Revaluation of activities & OH calculation
o) Month end process-WIP, Variance & Settlement
p) Process orders (conceptual)
8 COPA
a) Organization units & assigments
b) Importance of COPA & how values flow from different modules/sub modules
c) Structure-Characteristics & value fields
d) Segment level characteristics
e) Profitability Segment
f) Valuation with material cost estimate
g) COPA costing sheet
h) Record type & Point of valuation
i) COPA Planning (KEPM Planning)
j) Integration point of view with COPA & settings
k) COPA assessment cycles
l) Allocation structure
m) PA transfer structure
n) Derivation Strategy
o) Automatic account assigment (OKB9)
p) Define forms & reports
q) Form based reports
r) Key Figure reports
s) Line item reports
t) Variables
u) Key Figure Schema
v) Set up reports in back ground
w) Realignment
 x) Summarization
y) Account based Vs Costing based COPA
z) COPA tables
9 Sales Order Costing (MTO)
a) Sales order processing
b) Sales order is not a cost object with valuated stock
c) Sales order is a cost object with valuated stock
d) Sales order is a cost object with non-valuated stock
e) Requirement class
f) RA key settings
g) Concept of revenue recognition
h) Month End process including settlment
B Additional Scenarios:
1 Activity dependent planning
2 Primary cost component split
3 Auxiliary cost component structure
4 Additive costs
5 Overhead key and overhead group
6 Origin group
7 Quantity based overhead
8 Mixed costing
9 Material split
10 Joint and by product
11 Unit costing/without quantity structure
12 Sub contract process
13 Scrap
14 Top down distribution
15 Indirect activity allocation
16 Special procurement key
C Integration with other modules:
1 FI-MM Integration:
a Organization structure in MM
b Other Concepts of MM
c Account Assignment settings (main Integration)
d MM process flow & implication on FICO
2 FI-SD Integration:
a Organization structure in SD
b Other Concepts of SD
c Account Assignment settings (main Integration)
d SD process flow & implication on FICO
3 Integration with PP (covered detailed during Product Costing)
4 Integration with PM
5 Integration with QM
6 Integration with CS
7 Integration with PS (Theoritical)
D Add-on topics:
1 Material Ledger
a Actual Costing
b Multiple valuations
c Multiple currencies
2 sFIN Brief Overiew
E Technical and project oriented: (Based on time availability)
1 Tables used in Controlling
2 Query reports and GRR3 reports
3 Overview of real-time issues topic wise
4 Change requests with respect to Controlling
s/sub modules