When an A/R invoice is posted based on a preceding delivery document in SAP Business One, it creates a journal entry to recognize the revenue and the customer's debt. The transaction debits the customer's control account (Accounts Receivable), increasing the amount owed to the company. Simultaneously, it credits the sales revenue account, which increases the company's income. The inventory and Cost of Goods Sold (COGS) accounts were already updated by the journal entry created from the delivery document.

B. A credit to cost of goods sold account

The Cost of Goods Sold account is debited (not credited) when the delivery document is posted, reflecting the cost of the items shipped.

D. A debit to a sales revenue account

A debit decreases a revenue account. Posting an invoice increases sales revenue, which is recorded as a credit in accounting.

1. SAP Business One TB1200ENCol10 Participant Handbook

Unit 5: Sales - A/R

Page 19.

The documentation states the journal entry for an A/R Invoice is: "Debit: Customer account; Credit: Revenue account." It also clarifies on page 17 that the journal entry for the preceding Delivery is: "Debit: Cost of Goods Sold account; Credit: Inventory account." This confirms the separation of the accounting postings.

2. SAP Help Portal for SAP Business One

"A/R Invoice - General Information".

The official documentation specifies the accounting impact: "When you add an A/R invoice

SAP Business One creates a journal entry that posts a debit to the customer account and a credit to the revenue account." This directly supports the correct answers.