SAP Master Data Governance (MDG) provides out-of-the-box, domain-specific content for centrally governing the master data lifecycle. Two of the core, pre-configured domains are Financials and Material.

Financials (MDG-F): This domain covers the central creation and maintenance of financial master data objects, including general ledger (G/L) accounts, cost centers, profit centers, and other controlling or consolidation-related entities.

Material (MDG-M): This domain is used to govern the material master data, ensuring high-quality and consistent material information across the enterprise. This includes general data, classifications, units of measure, and plant-specific views.

These domains are fundamental for ensuring data consistency in financial and logistical processes.

A. Bank data: banks, house banks, bank accounts

While MDG does govern bank master data, this is considered a component within the broader Financials (MDG-F) domain, making option D a more comprehensive and distinct answer.

B. Logistics data: sales orders, plants, organizational units such as sales and purchase organization

This is incorrect because "sales orders" are transactional data, not master data. SAP MDG is designed to govern master data, not business transactions.

1. SAP Help Portal

Master Data Governance on SAP S/4HANA

"Domains in SAP Master Data Governance": This official documentation outlines the standard

pre-delivered domains for SAP MDG. It explicitly lists "Financials" and "Material" as core domains.

Under the "Financials" section

it specifies the governance of "financial accounting data (for example

G/L accounts)

controlling data (for example

cost centers and profit centers)". This directly supports option D.

The "Material" section confirms the governance of "material master data"

which includes the elements listed in option C.

2. SAP Help Portal

Master Data Governance on SAP S/4HANA

"Scope of Master Data Governance for Financials": This document details the objects within the MDG-F domain. It states

"You can use master data governance for financials to govern financial master data... The scope of master data governance for financials comprises the following master data objects: G/L Account

Cost Center

Profit Center...". This provides further evidence for option D.

3. SAP Help Portal

Master Data Governance on SAP S/4HANA

"Scope of Master Data Governance for Material": This page confirms that MDG for Material allows for the central creation and change of material master data

validating option C. It also implicitly invalidates option B by focusing solely on master data

not transactional data like sales orders.