Accounts Updated Directly

Questions

Which of the following accounts are updated directly?

A. Accounts in the group chart of accounts
B. Accounts in the operating chart of accounts
C. Accounts in the master chart of accounts
D. Accounts in the country chart of accounts
Which is the correct answer? 

✅ Answer: B. Accounts in the operating chart of accounts

Detailed Explanation

In SAP S/4HANA, the Operating Chart of Accounts is the definitive list of general ledger accounts used for direct financial postings. It serves as the primary chart of accounts assigned to each company code, where all real-time business transactions are recorded. This includes invoices, journal entries, and payments.

Breakdown of the Other Options:

A. Group Chart of Accounts:
This chart is used for consolidation across multiple company codes. It does not support direct postings; instead, it maps accounts from various operating charts for consolidated reporting at a group level.

C. Master Chart of Accounts:
SAP does not formally define a "master chart of accounts." This is not a recognized category in the SAP system, and hence no direct updates are made here.

D. Country Chart of Accounts:
Known also as the local chart of accounts, it fulfills country-specific legal requirements. It is typically mapped to the operating chart, which handles the actual direct postings.

Why the Operating Chart of Accounts Matters

  • It ensures compliance with company-specific and regulatory accounting standards.
  • Enables accurate real-time financial reporting within each company code.
  • Supports integration with other modules like Controlling (CO), Materials Management (MM), and Sales and Distribution (SD).
Read Also
SAP FI Month End and Year End Activities

Goto SAP CO Tips:
SAP Controlling

Back to SAP FI Tips:
SAP FI (Financial Accounting) Configuration Hints and Tips

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SAP ABAP/4 Programming, Basis Administration, Configuration Hints and Tips

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