In SAP S/4HANA, a guarantee is a contingent liability. It is recorded using a Special G/L transaction classified as a statistical posting. The standard procedure for posting a guarantee creates a document with two line items: a debit to a statistical account for guarantees and a credit to a corresponding statistical offsetting account. These line items do not affect the G/L trial balance but are visible in the customer's account line item display and are used for tracking and reporting contingent liabilities. This ensures the document is balanced from a technical standpoint while remaining purely statistical.

A. One statistical line item: The standard posting for a guarantee requires an offsetting entry to create a technically balanced document, resulting in two line items, not one.

B. Two noted items: A "noted item" is the classification for this type of statistical transaction, not the resulting line items. A single transaction is posted, which generates line items.

C. One noted item: While a guarantee is a type of noted item, this term often refers to single-line entries like down payment requests. Guarantees typically generate two lines to include an offsetting entry.

1. SAP S/4HANA Documentation

SAP Help Portal:

Document: Special G/L Transactions

Reference: In the section describing different types of Special G/L transactions

it is explained that certain statistical postings

such as guarantees

are posted with an automatic offsetting entry. This process generates a document with two statistical line items that do not update the G/L account balances but are noted on the customer or vendor account. This contrasts with single-entry noted items like down payment requests. (Accessed under Financial Accounting -> Accounts Receivable and Accounts Payable -> Special G/L Transactions).

2. SAP Training Courseware:

Document: TS4F01 - Financial Accounting in SAP S/4HANA

Reference: Unit 4: Accounts Payable & Accounts Receivable

Lesson: Special G/L Transactions. The course material distinguishes between "Noted Items" (e.g.

down payment requests

which create a single line item) and other "Statistical Postings" (e.g.

guarantees)

which are posted with an offsetting entry

thus creating two line items.

3. SAP Press Publication (reflects official methodology):

Book: Financial Accounting with SAP S/4HANA: Business User Guide (2nd Edition) by Jonas Tritschler

et al.

Reference: Chapter 5

Section 5.5.2 "Statistical Postings". The text explicitly states: "For guarantees that you’ve granted to a customer

you post a statistical document with two line items: a debit to a statistical account for guarantees and a credit to a statistical offsetting account." This confirms the creation of two statistical line items for a guarantee.