The Universal Journal table (ACDOCA) shows the complete accounting document from the General Ledger view, which can include system-generated line items not visible in the simpler data entry view.

1. Zero balance indicator for profit center (D): This is a key setting for document splitting. When active, the system automatically generates additional clearing line items to ensure that, for every profit center within a document, the total debits equal the total credits. These balancing lines are not created manually and thus cause more lines in ACDOCA than in the entry view.

2. A non-leading ledger (A): In a parallel accounting scenario, different accounting principles may require ledger-specific postings. For instance, clearing a foreign currency invoice could result in different realized gain/loss amounts for the leading ledger (e.g., IFRS) versus a non-leading ledger (e.g., local GAAP). This creates additional, ledger-specific line items in ACDOCA.

B. The summarization in ACDOCA: Summarization is a data management technique used to reduce the number of line items by aggregating them based on specific fields, which is the opposite of the described outcome.

C. An extension ledger: While postings to an extension ledger create additional lines in ACDOCA, these are typically for manual adjustments or specific closing tasks, not a standard, automatic consequence of a routine transaction like a supplier payment.

1. SAP Help Portal

SAP S/4HANA

Document Splitting: "The main purpose of document splitting is to produce complete financial statements for entities

such as segment or profit center... If the debits and credits for an entity do not balance to zero

the system generates clearing line items to create a zero balance." This directly supports option D.

2. SAP Help Portal

SAP S/4HANA

Parallel Accounting: "You can perform parallel accounting by creating parallel ledgers for different accounting principles... This can lead to ledger-specific postings

for example

for valuations and closing operations." This supports option A

as a payment clearing can trigger a valuation (e.g.

foreign exchange).

3. SAP Help Portal

SAP S/4HANA

Ledgers: "An extension ledger has to be assigned to an underlying ledger. It inherits all postings from the underlying ledger without physically storing them

and only the manual or automatic adjustment postings made specifically to the extension ledger are stored." This highlights its primary use for adjustments

making it a less likely cause for a standard payment than A or D.

4. SAP Help Portal

SAP S/4HANA

Data Aging for Financial Accounting: "Summarization of journal entries... You can reduce the number of line items in the table of journal entries (ACDOCA) by summarizing journal entries that are no longer needed for daily closing operations." This confirms that summarization reduces

not increases

line items

making option B incorrect.