The accountant added a new G/L account for employee bonuses. In the journal entry window, this new account does NOT appear in the list of accounts. What could be the reason?

Question

Options

• AThe new account is defined as relevant for cost accounting.
• BThe new account was defined as a title.
• CThe new account was placed in the wrong drawer.
• DThe new account type is set to Other.

• A
  10% (5)
• B
  79% (38)
• C
  8% (4)
• D
  2% (1)

Explanation

Option B is correct because in SAP Business One (and similar ERP systems), a Title account is a structural heading used to organize the chart of accounts - it is non-postable by design, so it never appears in transaction windows like journal entries. Only active (postable) accounts are available for selection when recording entries.

Why the distractors are wrong:

• A - Marking an account as relevant for cost accounting adds a cost center requirement when posting, but the account still appears in the journal entry list.
• C - A "drawer" (Assets, Liabilities, etc.) determines categorization in the chart of accounts, but an account in the wrong drawer is still postable and will still show up.
• D - Account type "Other" is a valid postable account type; it does not exclude the account from appearing in journal entry windows.

Memory tip: Think of a Title account like a section header in a table of contents - it labels and organizes, but you never write actual data on a heading line. If the account is a "title," it's furniture, not a working account.

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