C_TS4FI Financial Accounting Practice Question
A financial accountant is posting a journal entry in SAP S/4HANA Financial Accounting. The entry includes a line item to a bank account and an offsetting line to a vendor. During posting, the system issues an error: 'Account 100000 is a reconciliation account; postings to reconciliation accounts are not allowed.' The accountant verifies that the vendor reconciliation account is correctly assigned in the vendor master. What is the most likely reason for this error?
⚠ Common exam trap
The trap here is assuming the error relates to the vendor reconciliation account, but the message actually points to the bank account being a reconciliation account without the 'ready for input' indicator.
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 bank account is configured as a reconciliation account and is not ready for direct input.
The error occurs because the bank account is configured as a reconciliation account and is not set as 'Ready for input', preventing direct postings. Even though the vendor reconciliation account is correctly assigned, the journal entry includes a direct posting to the bank account, which triggers the error. The solution is to either use a different bank account that allows direct input or adjust the account master record.
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 vendor reconciliation account is not marked as 'Ready for input' in the company code segment.
Why it's wrong here
The error refers to postings to reconciliation accounts, but the vendor reconciliation account is used in the offsetting line. If the vendor reconciliation account were not ready for input, the error would mention that account specifically. However, the scenario states that the vendor reconciliation account is correctly assigned, and the error likely pertains to the bank account. Therefore, this option is not the most likely cause.
- ✗
The document type used does not allow postings to reconciliation accounts.
Why it's wrong here
Document types control which account types can be posted and other attributes, but they do not specifically prohibit postings to reconciliation accounts. The restriction on reconciliation accounts is controlled by the account master record indicator, not the document type. Thus, the document type is not the cause of this error.
- ✓
The bank account is configured as a reconciliation account and is not ready for direct input.
Why this is correct
The error message indicates that the account being posted to is a reconciliation account that does not allow direct postings. In this scenario, the bank account might be set up as a reconciliation account (e.g., for bank ledger) and lacks the 'Reconciliation account ready for input' indicator. Since the journal entry attempts to post directly to the bank account, the system blocks it. The vendor reconciliation account is correctly assigned, so the issue lies with the bank account configuration.
- ✗
The posting period for the bank account is closed in the company code.
Why it's wrong here
If the posting period were closed, the system would issue a different error, such as 'Posting period is not open' or 'Period is closed.' The error message specifically mentions reconciliation accounts, so a closed period is not the reason. Additionally, the scenario does not suggest any period-related issues.
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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.