To manually post a general journal entry to a specific standard ledger (particularly a non-leading ledger), the ledger must be part of a ledger group. In SAP S/4HANA, manual posting transactions (like the Fiori app 'Post General Journal Entries') require specifying a ledger group to direct the posting to the intended ledger(s). When a new standard ledger is created, the system automatically generates a corresponding ledger group with the same name containing only that ledger. This mechanism is essential for enabling targeted manual postings.

A. Assign the ledger to a company code

This is a mandatory prerequisite for any postings within a company code, not an action specific to enabling manual, targeted journal entries.

B. Assign a chart of accounts to the ledger

A chart of accounts is assigned at the company code level, not directly to a ledger. The ledger inherits the chart of accounts from the company code.

C. Define the underlying ledger

The concept of an underlying ledger applies only to extension ledgers, not to standard ledgers as specified in the question.

1. SAP S/4HANA 2023 Product Assistance

Finance -> General Ledger Accounting (G/L) -> Ledgers -> Ledger Groups: "To post a document to one or more specific ledgers

you enter the relevant ledger group in the header of the posting document... When you create a ledger

the system automatically creates a ledger group with the same name." This section confirms that ledger groups are the mechanism for manual

targeted postings.

2. SAP S/4HANA 2023 Product Assistance

Finance -> General Ledger Accounting (G/L) -> Ledgers -> Settings for Ledgers: "You need to assign your ledgers to your company codes... This is a prerequisite for being able to post to the ledgers in these company codes." This supports that option A is a general prerequisite

not the specific action for manual posting.

3. SAP S/4HANA 2023 Product Assistance

Finance -> Organizational Structure -> Chart of Accounts: "You must assign a chart of accounts to each company code." This documentation clarifies that the Chart of Accounts is assigned to the company code

making option B incorrect.

4. SAP S/4HANA 2023 Product Assistance

Finance -> General Ledger Accounting (G/L) -> Ledgers -> Extension Ledgers: "An extension ledger must always have an underlying ledger." This statement confirms that the concept of an underlying ledger is exclusive to extension ledgers

invalidating option C for standard ledgers.