1. IBM Maximo Manage Documentation, Chart of Accounts application.
Reference: In the section describing the Chart of Accounts application, the documentation states: "If you select the Validate GL Component Combinations check box, Maximo® Manage validates the full general ledger account code against the accounts that you define in the GL Account Configuration window. If you do not select this check box, Maximo Manage validates each component of the general ledger account code individually." This directly supports that only valid, full GL accounts (combinations) can be used.
Source: IBM Documentation, Maximo Application Suite > Manage > Financial management > Chart of accounts > Chart of Accounts application. (The exact URL may vary by version, but the content is consistent for Maximo Manage 8.x).
2. IBM Maximo Manage Documentation, Financial management overview.
Reference: The overview of financial management distinguishes between the Chart of Accounts structure and Financial Periods. It explains that the Chart of Accounts defines the valid GL accounts, while Financial Periods define the timeframes for posting transactions. This clarifies that validating GL combinations (Option C) is distinct from validating against financial periods (Option D).
Source: IBM Documentation, Maximo Application Suite > Manage > Financial management > Financial management overview.