C_TS4FI Financial Accounting Practice Question
A company posts a goods receipt for a purchase order in SAP S/4HANA. The accountant expects a corresponding financial accounting document, but the material is assigned to a material type whose valuation class points to a G/L account that is not configured for automatic postings. What is the consequence of this configuration gap?
⚠ Common exam trap
The trap here is assuming the system can fall back to a default account or defer the financial posting when automatic account determination fails during a goods receipt.
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
✓
The goods receipt cannot be saved because account determination fails, and an error message identifies the missing account determination.
Integration between materials management and financial accounting requires complete automatic account determination. The valuation class of the material, combined with the transaction key and account modification, must resolve to a G/L account that permits automatic postings. When that chain is broken, the valuated goods receipt cannot be saved, and the error message points directly to the missing or misconfigured account determination.
Answer analysis
Option-by-option breakdown
For each option: why learners choose it and why it is or isn't the right answer here.
- ✗
The goods receipt is saved and an adjustment posting is created manually by the accountant at month end.
Why it's wrong here
There is no mechanism that silently saves a valuated goods receipt and expects a manual correction later. Automatic account determination is a hard requirement at posting time. Allowing the document through and compensating manually would undermine inventory accuracy and the real-time integration that SAP S/4HANA Financial Accounting depends upon.
- ✗
The system posts the goods receipt to a default clearing account defined in the company code settings.
Why it's wrong here
SAP does not maintain a generic fallback clearing account for failed account determination in material valuation. Account determination rules must be complete before postings occur. Assuming a default account exists misrepresents the configuration model, where the valuation class, transaction key, and account modification together must resolve to a valid, postable G/L account.
- ✗
The goods receipt posts with a warning and the financial document is created later during invoice verification.
Why it's wrong here
Material valuation integration is mandatory at goods receipt when the material is valuated. The system does not defer the financial document to invoice verification; if account determination fails, the goods receipt itself is rejected. This option misstates the timing and treats a hard error as a soft warning, which does not reflect how MM-FI integration behaves.
- ✓
The goods receipt cannot be saved because account determination fails, and an error message identifies the missing account determination.
Why this is correct
When a valuated goods receipt is posted, the system must determine the stock and consumption accounts through the valuation class, transaction key, and account modification. If the account is not configured for automatic postings, account determination fails and the material document cannot be saved, which is exactly the consequence of the described configuration gap.
Visual reference
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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 SAP exam blueprint
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