In the SAP S/4HANA order-to-cash process, general ledger (G/L) postings occur at points where there is a change in the company's financial valuation. Posting a goods issue reduces the value of inventory and recognizes the cost of goods sold (COGS), triggering a G/L entry. Similarly, saving (posting) an invoice recognizes revenue and creates a customer accounts receivable, which also results in a G/L posting. These two steps represent the key integration points between the Sales and Distribution (SD) module and the Financial Accounting (FI) module, where value flows are recorded.

A. Creating a sales order: This is a logistical commitment document that initiates the process but does not have a direct financial impact or alter asset valuation, hence no G/L posting occurs.

D. Creating an outbound delivery: This step prepares for shipping and picking. The document itself is logistical; the financial transaction (reduction of inventory) happens only upon posting the goods issue.

1. SAP Help Portal

SAP S/4HANA

"Goods Issue Posting": "When you post a goods issue for a delivery

the following functions are carried out... The value change is posted to the corresponding stock accounts in accounting... Two documents are created: a material document as proof of the goods movement and an accounting document to record the value change." This confirms that posting a goods issue (B) creates a G/L posting.

2. SAP Help Portal

SAP S/4HANA

"Billing Process": "When you create a billing document

the system automatically creates all the necessary accounting documents... The system forwards the data to financial accounting. The G/L accounts are updated (for example

the receivables account and the revenue account)." This confirms that saving an invoice (C) creates a G/L posting.

3. SAP Help Portal

SAP S/4HANA

"The Sales Process": This document outlines the end-to-end process. It describes the creation of a sales order (A) and an outbound delivery (D) as preceding steps to the goods issue and billing

without mentioning any G/L impact at their creation. The financial postings are explicitly linked to the goods issue and billing steps.