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SOX Variances

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SOX Variances

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SOX Variances knowledge test

Created by

Lucia
Lucia
Costa Rica

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SOX Variances
 

SOX VariancesOnline version

SOX Variances knowledge test

by Lucia
1

“These Accounts are used to record the difference between the standard cost (inventory price) versus the purchase price "PO" and invoice price of a material purchased from another group entity.” The above description refers to:

Choose one or more answers

2

Which key validation should be considered while reviewing a transfer price variance adjustment?

3

Which description belongs to 3rd Party PPV account.

4

What is the threshold to be considered to review and explain manual variance accounts

5

Is the following scenario a valid group PPV variance? Variance caused by difference between the PO price vs the STD price for $13,000. The PO was created in Q1 at a price of $98 for IPC 423005213 per case but ZSTA table price and standard cost (MM03) were updated in Q2 to a new price of $72 per case. The GR was processed by 500 cs at the new STD cost during Q2 and the delivery note was processed in Q1.

Choose one or more answers

6

Bacardi purchased 1000 LT of alcohol to Tereos Starch & Sweeteners Europe at $15 per LT. The ICC related to this purchase is code 8222025302 and its standard cost is $17per LT. Considering there is difference between the PO price and the STD, what will be the impact you should see in P&L?

 
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