C_TS4FI Financial Accounting Practice Question
In SAP S/4HANA Financial Accounting, you are analyzing a financial statement using the Financial Statement Version (FSV). You notice that a particular G/L account is not appearing in the FSV even though it has a balance. Which of the following is the most likely reason?
⚠ Common exam trap
The trap here is assuming that the FSV automatically includes all accounts with balances, but it only includes accounts that are explicitly assigned to its hierarchy.
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 not assigned to the FSV.
The Financial Statement Version (FSV) is a customizing object that determines the structure of financial statements. Each G/L account must be assigned to a node in the FSV to be included. If an account is not assigned, it will not appear in the FSV output, regardless of its balance. Therefore, the most likely reason is that the account is not assigned to the FSV. Other factors like posting block or account type do not affect FSV inclusion.
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 has a zero balance.
Why it's wrong here
The scenario states that the account has a balance. Even if it had a zero balance, it would still appear in the FSV if it is assigned, though with a zero amount. The absence is due to lack of assignment, not the balance amount. Thus this option is incorrect.
- ✗
The G/L account is a reconciliation account.
Why it's wrong here
Reconciliation accounts are typically included in the FSV and are often summarized in financial statements. Being a reconciliation account does not prevent it from appearing in the FSV. In fact, reconciliation accounts are usually assigned to specific line items. Therefore, this is not the reason for its absence.
- ✓
The G/L account is not assigned to the FSV.
Why this is correct
The Financial Statement Version (FSV) is a hierarchical structure that defines which G/L accounts appear in which line items of financial statements. If a G/L account is not explicitly assigned to an FSV node, it will not be included in the financial statement output. Even if the account has a balance, it will be omitted from the FSV. Therefore, the most likely reason is that the account is not assigned.
- ✗
The G/L account is blocked for posting.
Why it's wrong here
If the G/L account is blocked for posting, you cannot post to it, but it would still appear in the FSV if it has a balance from previous postings. Blocking for posting does not remove the account from the FSV; it only prevents new postings. Therefore, this is not the reason for its absence.
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Senior Network & Security Engineer · founder of Courseiva
Last reviewed September 2026 · checked against the official SAP exam blueprint
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