You have made an agreement with a customer to guarantee an amount of EUR 10000. What is the result of recording this guarantee in SAP S/4HANA?

Question

Options

• AOne statistical line item
• BTwo noted items
• COne noted item
• DTwo statistical line items

• A
  3% (1)
• B
  3% (1)
• C
  9% (3)
• D
  86% (30)

Explanation

Recording a guarantee in SAP S/4HANA uses a Special G/L transaction that generates a balanced statistical posting - meaning two line items (one debit, one credit) that track the contingent liability without affecting the real financial position. These are marked "statistical" because no actual cash or obligation has been transferred yet, but both sides of the entry must still exist to maintain double-entry bookkeeping integrity.

Why the distractors are wrong:

• A (One statistical line item): Statistical postings still follow double-entry rules, so a single line item alone is never valid.
• B (Two noted items): Noted items (e.g., down payment requests) are one-sided memo entries - a guarantee uses statistical postings, not noted items.
• C (One noted item): Combines both errors - guarantees aren't noted items, and any valid posting requires two lines.

Memory tip: Think "GUARANTEE = 2 STATS" - a guarantee is contingent (not real cash, so "statistical"), but it still needs two sides like any proper journal entry. If you remember that noted items are one-sided while statistical postings are two-sided, you can eliminate A, B, and C immediately.

No community discussion yet for this question.