In SAP Controlling (CO OM CCA), postings of costs and revenues to Controlling can result in real postings and statistical postings. Which of the following statements about these postings is correct?

Introduction / Context:
SAP Controlling distinguishes between real and statistical postings in order to support flexible reporting and allocation structures. Each CO posting must identify which object carries the real cost or revenue and which objects, if any, receive only statistical information. This question tests your understanding of the fundamental rule that governs real and statistical postings in CO.

Given Data / Assumptions:

• Costs and revenues are posted in CO to controlling objects such as cost centers, internal orders, and profitability segments.
• Some objects are defined as real, while others can receive only statistical postings.
• Every CO posting must have at least one real object to carry the actual values.
• Statistical postings are used primarily for reporting and cannot replace the real object.

Concept / Approach:
The core rule in SAP Controlling is that each posting must have exactly one real posting object, which is the object that bears the cost or revenue in CO. Additional statistical objects, such as statistical internal orders or profit centers, can receive the same values for reporting purposes, but they do not participate in allocations and settlements. This rule ensures that costs and revenues are not double counted while still permitting flexible reporting dimensions.

Step-by-Step Solution:

Verification / Alternative check:
Standard SAP CO training explains that when posting a cost to a cost center and a statistical internal order simultaneously, the cost center is the real object while the order is statistical. If you attempt to post the same amount to two real objects in a single line, the system issues an error. This behavior confirms that exactly one real object is required per posting line, while statistical objects are optional and informational.

Why Other Options Are Wrong:
Option A reverses the roles by claiming that real postings are informational, which is incorrect; statistical postings are informational. Option C is wrong because statistical postings cannot be the basis for allocations or settlements; those processes use real objects. Option D is incorrect because real postings are precisely what Controlling reports focus on. Option E is not true, since statistical postings remain statistical and are not automatically converted to real postings at period end.

Common Pitfalls:
A frequent misunderstanding is to think that several real objects can share one posting without explicit allocation, which leads to confusion about cost ownership. Another pitfall is treating statistical postings as if they could be settled or allocated, which is not allowed. Understanding the single real object rule helps keep CO data logically consistent and easier to reconcile.

Final Answer:
The correct answer is One, and only one, real posting object is required for every Controlling posting, because this rule guarantees that each CO posting has a single object that carries the true cost or revenue while still allowing additional statistical objects for reporting.