Which G/L Account Types can be used to post to a cost object? Note: There are 2 correct answers to this question.

Question

Options

• ABalance Sheet Accounts
• BNon-Operating Income and Expense
• CSecondary Costs
• DPrimary Costs or Revenue

• A
  11% (6)
• B
  18% (10)
• C
  72% (41)

Explanation

In SAP Controlling (CO), only Primary Costs or Revenue (D) and Secondary Costs (C) can be posted to cost objects such as cost centers, internal orders, or WBS elements. Primary cost/revenue accounts originate in Financial Accounting (FI) and flow into CO when transactions like material consumption or payroll are posted - they require a cost object assignment. Secondary cost accounts exist exclusively within CO and are used for internal allocations (assessments, distributions, activity allocations) with no FI counterpart.

Balance Sheet Accounts (A) represent assets and liabilities - they reflect financial position, not period expenses, so SAP prevents them from being assigned as cost elements. Non-Operating Income and Expense (B) covers items like interest income/expense, which are financial in nature and managed in FI; they are not operationally assigned to CO cost objects.

Memory tip: Think "CO only accepts what it can control" - Primary costs (real FI expenses flowing in) and Secondary costs (internal CO-only flows) are the two types that make up cost accounting. Anything balance-sheet or purely financial stays out of CO.

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