MB-310 Implement Financial Management Practice Question
A new accounts payable clerk at your company processes a vendor invoice that includes a line for office supplies. The clerk needs to assign the correct main account and include a cost center financial dimension before posting. Which configuration element determines that the main account 601200 'Office Supplies Expense' must be accompanied by a cost center dimension, and prevents posting if it is missing?
⚠ Common exam trap
The trap here is assuming that a financial dimension set on the vendor or a posting profile enforces mandatory dimension entry, when only account structures with required dimensions actually block posting.
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
✓
An account structure that includes the Main Account and Cost Center dimensions and is assigned to the legal entity's ledger.
Account structures are the mechanism that controls which main account and dimension combinations are valid, and whether a dimension is required. When the structure includes Main Account and Cost Center, and the Cost Center is marked as required, the ledger will reject any posting that omits it. Assigning the structure to the legal entity's ledger activates this validation for all transactions, including vendor invoices.
Answer analysis
Option-by-option breakdown
For each option: why learners choose it and why it is or isn't the right answer here.
- ✗
A ledger accrual scheme that references the Office Supplies main account and a cost center.
Why it's wrong here
Accrual schemes are used to generate recurring accrual and reversal journal entries for a ledger account, typically for revenue or expense recognition patterns. They do not enforce dimension requirements on ad hoc vendor invoice lines, so this setup would not stop the clerk from posting without a cost center.
- ✗
A posting profile configured on the vendor group with a summary account for Cost Center.
Why it's wrong here
Posting profiles control which summary accounts are used for vendor balance postings, such as the AP trade account and settlement accounts. They do not validate whether a cost center dimension is present on an expense line, so configuring a posting profile would not prevent the clerk from posting an office supplies line without the required dimension.
- ✓
An account structure that includes the Main Account and Cost Center dimensions and is assigned to the legal entity's ledger.
Why this is correct
An account structure defines which main accounts and financial dimensions are valid together, and when the Cost Center dimension is included and marked as required, the system enforces its entry. Assigning that structure to the ledger activates the rule for all postings in that legal entity, so the clerk cannot post the office supplies line without a cost center.
- ✗
A financial dimension set that includes Cost Center and is linked to the vendor master record.
Why it's wrong here
Financial dimension sets only provide default dimension values on records such as vendors, customers, or items; they do not enforce mandatory entry at posting time. Linking a dimension set to the vendor would prefill a cost center if one were defined, but it would not block a journal or invoice line that omitted it, so it cannot satisfy a hard requirement.
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Written and reviewed by Johnson Ajibi, MSc IT Security
Senior Network & Security Engineer · founder of Courseiva
Last reviewed September 2026 · checked against the official Microsoft exam blueprint
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