Question no : 353 CO Secondary Cost Element

TERP10 Unit 13 Management Accounting 

Which of the following is not true about secondary cost elements ?

(Select ONE best answer)

A)   Secondary elements only exist and created in CO.

B)   Cost centers can be combined into costs center groups. 

C)   Secondary elements are used for various allocation techniques in CO.

D)   For a primary cost element to be created in CO, it must first be created in FI. 

E)    Secondary elements requires an equivalent G/L account in FI. 

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