SAP S/4HANA Business Process Integration Certification Guide 2026 – Study
Guide & Exam Preparation
Which of the following are the key processes in financial accounting? (There are two correct
answers.)
A. Profit center accounting
B. Asset accounting
C. Cost element accounting
D. General ledger accounting - correct answer ✔✔ B. Asset accounting
D. General ledger accounting
Which of the following receives most of its data from individual accounts for suppliers?
A. Accounts receivable
B. Supplier expense account
C. Accounts payable
D. Profit center accounting - correct answer ✔✔ C. Accounts payable
Which of the following are correct about financial accounting? (There are two correct answers.)
A. Internally focused
B. Externally focused
C. Subject to a country's laws and other regulations
D. Defined by company's management needs - correct answer ✔✔ B. Externally focused
C. Subject to a country's laws and other regulations
Which of the following is not organizational data in financial accounting? (There are two correct
answers.)
A. Cost center
, B. General ledger account
C. Business area
D. Segment - correct answer ✔✔ A. Cost center
B. General ledger account
Which of the following represents a division of a company and a dimension in financial
statements?
A. Business area
B. Segment
C. Company code
D. Organizational unit - correct answer ✔✔ B. Segment
Which of the following are master data in financial accounting? (There are two correct answers.)
A. General ledger account
B. Cost center master record
C. Leading ledger
D. Asset account - correct answer ✔✔ A. General ledger account
D. Asset account
Which of the following subledger accounts? (There are two correct answers.)
A. Accounts receivable reconciliation account
B. Vender account
C. Contract accounts receivable
D. Inventory finished goods - correct answer ✔✔ B. Vendor account
C. Contract accounts receivable
Guide & Exam Preparation
Which of the following are the key processes in financial accounting? (There are two correct
answers.)
A. Profit center accounting
B. Asset accounting
C. Cost element accounting
D. General ledger accounting - correct answer ✔✔ B. Asset accounting
D. General ledger accounting
Which of the following receives most of its data from individual accounts for suppliers?
A. Accounts receivable
B. Supplier expense account
C. Accounts payable
D. Profit center accounting - correct answer ✔✔ C. Accounts payable
Which of the following are correct about financial accounting? (There are two correct answers.)
A. Internally focused
B. Externally focused
C. Subject to a country's laws and other regulations
D. Defined by company's management needs - correct answer ✔✔ B. Externally focused
C. Subject to a country's laws and other regulations
Which of the following is not organizational data in financial accounting? (There are two correct
answers.)
A. Cost center
, B. General ledger account
C. Business area
D. Segment - correct answer ✔✔ A. Cost center
B. General ledger account
Which of the following represents a division of a company and a dimension in financial
statements?
A. Business area
B. Segment
C. Company code
D. Organizational unit - correct answer ✔✔ B. Segment
Which of the following are master data in financial accounting? (There are two correct answers.)
A. General ledger account
B. Cost center master record
C. Leading ledger
D. Asset account - correct answer ✔✔ A. General ledger account
D. Asset account
Which of the following subledger accounts? (There are two correct answers.)
A. Accounts receivable reconciliation account
B. Vender account
C. Contract accounts receivable
D. Inventory finished goods - correct answer ✔✔ B. Vendor account
C. Contract accounts receivable
