C_TS4FI Financial Accounting Practice Question
What happens if you delete a G/L account from the Chart of Accounts in a productive system?
⚠ Common exam trap
Candidates often believe that deleting a G/L account is possible if the balance is zero, ignoring that the presence of any historical transaction data prevents system deletion.
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 system prevents deletion if transactions exist.
Deleting a G/L account in a productive system is a high-risk action that can cause severe data integrity issues. If transactions exist for the account, the system will prevent deletion to ensure that financial history is preserved. This protection is essential to maintain audit trails and ensure that historical financial statements remain consistent, reflecting the accurate state of the business at any point in the past.
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 account is deleted from all company codes.
Why it's wrong here
The system prevents the deletion of a G/L account if it has been used in any transactional posting. This safety mechanism is hardcoded to protect the integrity of financial data, ensuring that an account cannot be removed if it contains any ledger records, preventing data loss.
- ✓
The system prevents deletion if transactions exist.
Why this is correct
To maintain historical accuracy, SAP prevents the deletion of master data that has associated transactional records. This ensures that all financial reports generated for past periods remain valid and consistent, preventing the deletion of accounts that are linked to ledger data in the current or previous years.
- ✗
The system automatically archives the account.
Why it's wrong here
Deletion and archiving are two separate processes. Deletion attempts to remove the record directly, while archiving is the formal process for moving historical data to secondary storage. If an account is still active or has transactional history, neither process should be triggered without careful review and planning.
- ✗
Only the master data is removed.
Why it's wrong here
Removing the master data without removing the associated transactional records would create orphaned records, which causes system errors during reporting. SAP's design prevents this by verifying that no transactional dependencies exist before allowing any deletion, protecting the database from inconsistency and maintaining the reliability of the ledger.
About these practice questions
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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.