C_TS4FI Financial Accounting Practice Question
Your company uses the New General Ledger. During the period-end closing, you notice that a specific document needs to be reversed. Which method is considered the standard practice for ensuring audit trails remain intact when reversing a document that has already been cleared?
⚠ Common exam trap
Candidates often think they can reverse a document directly while it is still cleared, forgetting that the clearing must be reset before the reversal can occur.
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
✓
Use the Reset Cleared Items function before initiating a reversal.
In SAP S/4HANA, direct deletion of posted documents is impossible for audit compliance. The standard procedure requires reversing the clearing document first, then reversing the original accounting document. This maintains a complete financial history, ensuring that the ledger reflects the true state of transactions. Understanding the sequence of reversal is critical for maintaining data integrity and complying with international financial reporting standards regarding document permanence and traceability.
Answer analysis
Option-by-option breakdown
For each option: why learners choose it and why it is or isn't the right answer here.
- ✗
Directly delete the entry in table BSEG to remove the record.
Why it's wrong here
Deleting records directly from the database table BSEG is strictly prohibited in SAP. This bypasses the application logic and destroys the audit trail, which violates fundamental accounting principles and internal control requirements. Any data inconsistency caused by direct table manipulation often leads to severe system corruption and compliance audit failures.
- ✓
Use the Reset Cleared Items function before initiating a reversal.
Why this is correct
Resetting cleared items is the mandatory first step when a document is linked to a clearing transaction. By resetting, you reopen the items, allowing the system to perform a standard reversal of the original document. This process ensures that the reversal entries are correctly balanced against the original accounting document.
- ✗
Change the document type to 'AB' to trigger an automatic reversal.
Why it's wrong here
Document types are used for classification and control, not for triggering automated reversal processes. Changing the document type after posting does not initiate any reversal logic. Reversals must be explicitly triggered through the designated reversal transaction codes to ensure all accounting postings are balanced and correctly reflected in the general ledger.
- ✗
Post a manual credit memo to offset the original debit entry.
Why it's wrong here
While a credit memo offsets a balance, it does not act as a reversal of the original document. The original entry remains open, which can lead to duplicate reporting in financial statements. A formal reversal process is required to invalidate the original transaction and maintain accurate financial records for auditors.
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.