C_TS4FI Financial Accounting Practice Question
During the month-end closing, a financial accountant attempts to post a journal entry that includes a line item to a reconciliation G/L account. The system issues an error stating that the reconciliation account cannot be posted to directly. Which configuration in SAP S/4HANA Financial Accounting is responsible for this restriction?
⚠ Common exam trap
The trap here is assuming that field status groups or financial statement versions control posting restrictions, when in fact the reconciliation account flag is the sole determinant.
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 reconciliation account is marked as a 'Reconciliation account for account type' in the G/L account master record.
The reconciliation account indicator in the G/L account master record designates the account as a reconciliation account for a subsidiary ledger. Once flagged, the system prohibits direct postings to that account; postings must be made to the corresponding subledger (e.g., customer, vendor) and are automatically updated to the reconciliation account. This ensures that the general ledger reflects subledger balances accurately and prevents inconsistencies.
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 field status group assigned to the reconciliation account suppresses the posting key field.
Why it's wrong here
A field status group controls which fields are available, required, or suppressed during entry, but it does not determine whether an account is a reconciliation account. Suppressing the posting key field would prevent entry of a posting key, but the error here specifically relates to direct posting to a reconciliation account, not to field suppression.
- ✗
The account is defined as a 'Balance Sheet Account' in the financial statement version.
Why it's wrong here
The financial statement version is used for reporting and groups accounts for financial statements. It does not control posting restrictions. Marking an account as a balance sheet account in the FS version has no impact on whether direct postings are allowed; the restriction comes from the reconciliation account indicator.
- ✓
The reconciliation account is marked as a 'Reconciliation account for account type' in the G/L account master record.
Why this is correct
When a G/L account is flagged as a reconciliation account in the master record, it is linked to a subsidiary ledger (customers, vendors, or assets). The system then prevents direct postings to that account, requiring postings to go through the subledger. This ensures that the reconciliation account balance always reflects the sum of subledger balances, maintaining integration.
- ✗
The account is assigned to a reconciliation ledger in the ledger group configuration.
Why it's wrong here
There is no standard concept of a 'reconciliation ledger' in SAP S/4HANA Financial Accounting. Ledger groups are used for parallel accounting, but they do not impose posting restrictions on reconciliation accounts. The error is triggered by the reconciliation account flag in the G/L account master, not by ledger group settings.
About these practice questions
Courseiva writes every C_TS4FI question from scratch — 207 in total, each with an explanation and a wrong-answer breakdown. None are copied from real exams or dumps. Learn why practice questions differ from exam dumps →
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.