C_TS4FI Financial Accounting Practice Question
A financial accountant is creating a journal entry in SAP S/4HANA Financial Accounting. The entry requires a posting to a G/L account that is marked as a reconciliation account for vendors. What type of account is this?
⚠ Common exam trap
The trap here is thinking that a reconciliation account is a subledger account or that it can be posted to directly with authorization, when it is actually a G/L account updated only automatically.
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
✓
A reconciliation account for vendors is a G/L account that summarizes vendor transactions and cannot be posted to directly.
Reconciliation accounts are G/L accounts that summarize subledger transactions. They are automatically updated when posting to vendor accounts and cannot be posted to directly. This design ensures the general ledger and subledger are always reconciled.
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 reconciliation account for vendors is a special G/L account used only for down payments.
Why it's wrong here
Reconciliation accounts are not limited to down payments. They are used for all vendor transactions to summarize balances in the general ledger. Special G/L accounts are used for specific transactions like down payments, but they are not the reconciliation account itself.
- ✗
A reconciliation account for vendors is a subledger account that can be posted to directly.
Why it's wrong here
A reconciliation account is a G/L account, not a subledger account. Subledger accounts (vendor accounts) are posted to directly, while the reconciliation account in the G/L is updated automatically. Direct posting to the reconciliation account is not allowed.
- ✗
A reconciliation account for vendors is a G/L account that can be posted to directly if the user has special authorization.
Why it's wrong here
Even with special authorization, direct posting to a reconciliation account is not permitted in standard SAP S/4HANA. The system enforces that reconciliation accounts are only updated through subledger postings. This control ensures data integrity between subledger and general ledger.
- ✓
A reconciliation account for vendors is a G/L account that summarizes vendor transactions and cannot be posted to directly.
Why this is correct
Reconciliation accounts are G/L accounts that aggregate subledger transactions. They are updated automatically when posting to vendor accounts and cannot be posted to directly in journal entries. This ensures that the subledger and general ledger remain in sync.
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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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