Question 831 of 966

MB-920 Practice Question: Describe the core capabilities of the finance and operations apps

This MB-920 practice question tests your understanding of describe the core capabilities of the finance and operations apps. Read the scenario carefully and evaluate each option against the stated constraints before committing to an answer. After answering, compare your reasoning against the explanation and wrong-answer breakdown below. Once you have made your selection, read the full explanation to reinforce the concept and understand why each distractor is designed to mislead on exam day.

Exhibit

Refer to the exhibit.

```json
{
  "dataEntity": "GeneralJournalEntry",
  "fields": {
    "JournalNumber": "GL-001",
    "AccountingDate": "2025-01-15",
    "Debit": 1000.00,
    "Credit": 0.00,
    "MainAccount": "601000"
  }
}
```

You are importing a general journal entry using the data entity. The JSON above represents a single line. Based on the data, what should be the credit entry to balance the journal?

Question 1mediummultiple choice
Full question →

Exhibit

Refer to the exhibit.

```json
{
  "dataEntity": "GeneralJournalEntry",
  "fields": {
    "JournalNumber": "GL-001",
    "AccountingDate": "2025-01-15",
    "Debit": 1000.00,
    "Credit": 0.00,
    "MainAccount": "601000"
  }
}
```

Answer choices

Why each option matters

Answer the question above first, then reveal the full breakdown to understand why each option is right or wrong.

Correct answer & explanation

MainAccount 201000 with Credit 1000.00

The general journal entry must balance with equal debits and credits. The JSON shows a debit of 1000.00 to MainAccount 110000 (Cash). To balance, the credit entry must be for the same amount, 1000.00, to a liability or equity account. MainAccount 201000 (Accounts Payable) is a typical credit-side account, making option A correct.

Key principle: Answer the scenario, not the keyword: identify the specific constraint before choosing the most familiar-sounding option.

Answer analysis

Option-by-option breakdown

For each option: why learners choose it and why it is or isn't the right answer here.

  • MainAccount 201000 with Credit 1000.00

    Why this is correct

    A credit of 1000.00 to a liability account balances the entry.

    Related concept

    Read the scenario before looking for a memorised answer.

  • MainAccount 110000 with Credit 1000.00

    Why it's wrong here

    A cash account would be credited, but the debit is an expense, so credit to liability is typical.

  • MainAccount 601000 with Credit 1000.00

    Why it's wrong here

    Using the same account would net to zero and is not standard.

  • MainAccount 601000 with Debit 0.00 and Credit 0.00

    Why it's wrong here

    A balancing entry is required; zero would not balance.

Common exam traps

Common exam trap: answer the scenario, not the keyword

The trap here is that candidates may assume the credit must go to the same account as the debit (Cash) to 'balance', not realizing that double-entry requires a different account on the opposite side.

Detailed technical explanation

How to think about this question

In Dynamics 365 Finance, the GeneralJournalAccountEntry data entity enforces double-entry accounting where the sum of debits must equal the sum of credits for each journal. The system validates this at import; if unbalanced, the import fails. Real-world scenarios often involve importing vendor invoices where the debit goes to an expense or asset and the credit to Accounts Payable, requiring precise mapping of main accounts.

KKey Concepts to Remember

  • Read the scenario before looking for a memorised answer.
  • Find the constraint that changes the correct option.
  • Eliminate answers that are true in general but not in this case.

TExam Day Tips

  • Watch for words such as best, first, most likely and least administrative effort.
  • Review why wrong options are wrong, not only why the correct option is correct.

Key takeaway

Answer the scenario, not the keyword: identify the specific constraint before choosing the most familiar-sounding option.

Real-world example

How this comes up in practice

A cloud solutions architect for a retail company is evaluating services for a new workload. The correct answer here reflects best practice for the specific scenario described — not a general cloud recommendation. Answer the scenario, not the keyword: identify the specific constraint before choosing the most familiar-sounding option. Cloud exam questions reward reading the constraint carefully: the same technology can be right or wrong depending on the use case.

What to study next

Got this wrong? Here's your next step.

Identify which exam domain this question belongs to, review the core concept, then practise similar questions from the same domain.

Related practice questions

Related MB-920 practice-question pages

Use these pages to review the topic behind this question. This is how one missed question becomes focused revision.

Practice this exam

Start a free MB-920 practice session

Short sessions build daily habit. Longer sessions build exam-day stamina. Try a timed session to simulate real conditions.

FAQ

Questions learners often ask

What does this MB-920 question test?

Describe the core capabilities of the finance and operations apps — This question tests Describe the core capabilities of the finance and operations apps — Read the scenario before looking for a memorised answer..

What is the correct answer to this question?

The correct answer is: MainAccount 201000 with Credit 1000.00 — The general journal entry must balance with equal debits and credits. The JSON shows a debit of 1000.00 to MainAccount 110000 (Cash). To balance, the credit entry must be for the same amount, 1000.00, to a liability or equity account. MainAccount 201000 (Accounts Payable) is a typical credit-side account, making option A correct.

What should I do if I get this MB-920 question wrong?

Identify which exam domain this question belongs to, review the core concept, then practise similar questions from the same domain.

What is the key concept behind this question?

Read the scenario before looking for a memorised answer.

About these practice questions

Courseiva creates original exam-style practice questions with explanations and wrong-answer analysis. It does not publish real exam questions, exam dumps, or protected exam content. Learn why practice questions differ from exam dumps →

How Courseiva writes practice questions · Editorial policy

Last reviewed: Jun 24, 2026

Question Discussion

Share a tip, memory trick, or ask about the reasoning behind this question. Do not post real exam questions, leaked content, braindumps, or copyrighted exam material. Comments are moderated and may be removed without notice.

Loading comments…

Sign in to join the discussion.

This MB-920 practice question is part of Courseiva's free Microsoft certification practice question bank. Courseiva provides original exam-style practice questions with explanations, topic-based practice, mock exams, readiness tracking, and study analytics to help learners prepare for the MB-920 exam.