C_TS4FI Financial Accounting Practice Question
A financial accountant in SAP S/4HANA is posting a journal entry using transaction FB50. The entry includes a line item to a G/L account that is marked as a reconciliation account for customers. The system issues an error stating that direct posting to a reconciliation account is not allowed. What is the most likely reason for this error?
⚠ Common exam trap
Watch out — candidates often confuse field status settings or posting period controls with the fundamental restriction that reconciliation accounts require indirect posting via subledgers.
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 G/L account is a reconciliation account and must be posted indirectly through a subledger
Reconciliation accounts are intended for indirect posting through subledgers like Accounts Receivable or Accounts Payable. Direct posting is only possible if the account is explicitly configured to allow it. The error occurs because the accountant attempted a direct journal entry to a reconciliation account that prohibits direct posting.
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 G/L account is not flagged as a reconciliation account in the chart of accounts
Why it's wrong here
If the account were not flagged as a reconciliation account, the error would not occur. The error specifically indicates that the account is a reconciliation account, so this is not the cause. The flag is typically set in the G/L account master record under 'Control Data'.
- ✗
The field status group for the G/L account has the 'Posting without reference' field set to suppressed
Why it's wrong here
Field status settings control which fields are available during posting, but they do not prevent posting to a reconciliation account. The error is about the account type, not field status. Field status groups affect screen layout and required entries, not account posting restrictions.
- ✓
The G/L account is a reconciliation account and must be posted indirectly through a subledger
Why this is correct
Reconciliation accounts are designed to be posted indirectly via subledger transactions, such as customer invoices or payments. Direct posting via FB50 is only allowed if the account is explicitly enabled for direct posting in the master record. The error occurs because the account is a reconciliation account without that permission.
- ✗
The posting period for the account is closed in the current fiscal year
Why it's wrong here
A closed posting period would generate a different error, such as 'Posting period is closed'. The error message specifically mentions direct posting to a reconciliation account, so period status is not the issue. Period control is managed separately via the posting period variant.
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JA
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
This C_TS4FI practice question is part of Courseiva's free SAP 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 C_TS4FI exam.