In SAP Financial Accounting, when does a general ledger account become a complete and usable G L account?

Introduction / Context:
In SAP Financial Accounting, general ledger accounts are defined with two logical parts: the chart of accounts segment and the company code segment. Both segments together form a complete general ledger account that can be used for postings. This question asks you to identify when an account is considered complete and ready to use. Understanding this is essential for master data maintenance and for controlling which accounts can be posted in which company codes.

Given Data / Assumptions:

- A chart of accounts exists and contains a list of general ledger account numbers. - Each account has a chart of accounts segment, which stores basic information like account group and description. - Each account also needs a company code segment, which stores settings such as field status, tax category, and reconciliation properties. - The question asks at what point the account becomes complete and usable.

Concept / Approach:
The chart of accounts segment defines the general structure of an account, including its type and basic properties. However, the company code segment is needed to specify how the account behaves in a specific company code, for example whether it is open item managed or whether automatic postings are allowed. Without the company code segment, the system cannot fully process postings for that account. A complete general ledger account consists of both segments, and SAP offers a central creation mode that defines both at once for efficiency and consistency.

Step-by-Step Solution:
Step 1: Recognize that merely creating a chart of accounts or copying a chart of account segment does not automatically create company code specific data. Step 2: Understand that the company code segment must be created or maintained so that the account can be used in that company code. Step 3: Note that creating both segments together, often through a central creation function, guarantees that the account has all necessary data to be considered complete. Step 4: Evaluate the options and identify that option d states that both segments are created centrally, which matches the requirement for a complete usable account. Step 5: Select option d as the correct answer.

Verification / Alternative check:
If you try to post a document to an account that has only a chart of account segment but no company code segment, the system will issue an error because company code specific settings are missing. Conversely, when both segments exist, the system accepts postings. In the account maintenance transaction, you can see the separation between chart of accounts and company code views, which confirms that a general ledger account is complete only when both have been created.

Why Other Options Are Wrong:
Option a is wrong because simply creating the chart of accounts does not create company code segments for each account. Option b is incorrect since copying a chart of accounts segment from another company code does not guarantee that the company code segment for the current code exists or is correct. Option c suggests adding a company code segment to an existing chart of account segment, which does make the account complete, but it does not emphasize that this must be done in a coherent way; option d more clearly reflects the idea of centrally creating both segments in one process, which is the standard approach and best answer.

Common Pitfalls:
A common mistake is to assume that when a chart of accounts is shared across company codes, all accounts are automatically ready for use in every company code. In reality, each company code must have its own segment for each account. Another pitfall is copying accounts between company codes without checking company code specific settings such as tax categories or reconciliation indicators. Understanding that both chart of accounts and company code segments are required prevents posting errors and improves data quality.

Final Answer:
A general ledger account becomes complete and usable only when both its chart of account segment and its company code segment have been created. Therefore, the correct option is When both the chart of account segment and the company code segment are created centrally for the account.