SAP Financial Accounting (SAP FI) Practice Exam

Which of the following selections signifies that an account is in a one-time category?

1. External account assignment

2. Internal number range

3. Non-standard field assignment

4. Identification of non-reusable accounts

The correct answer is: Identification of non-reusable accounts

The identification of non-reusable accounts clearly signifies that an account falls into a one-time category. In the context of SAP Financial Accounting, a one-time account is typically used for transactions that do not require a permanent account structure because they are only needed for a single instance or transaction. When an account is designated as non-reusable, it reinforces that specific account will not be utilized for future transactions, aligning perfectly with the concept of a one-time account. This approach simplifies bookkeeping for transactions that don't repeat, as it allows for easier tracking and management without cluttering the account structure with numerous temporary or transient accounts. The other choices do not specifically denote one-time categorization. External account assignment might refer to accounts used for external purposes but does not imply they are non-reusable. Internal number range pertains to how account numbers are generated or structured within the system and again does not directly relate to the concept of being a one-time use. Non-standard field assignment refers to how data is inputted into fields, which also doesn’t specifically address account reusability. Hence, the identification of non-reusable accounts is the definitive indicator of a one-time category.