In SAP SD, which statement about account determination and pro forma invoices correctly explains why pro forma invoices do not create accounting postings?

Introduction / Context:
Pro forma invoices in SAP SD are special billing documents used primarily for information purposes, such as providing customers with a preliminary invoice for customs or internal review. Unlike standard billing documents, pro forma invoices do not create accounting postings in Financial Accounting. Understanding why this is the case requires knowledge of how account determination procedures are assigned to billing types and how this affects the creation of accounting documents. This question asks you to identify the statement that correctly explains this behaviour.

Given Data / Assumptions:
- The topic is pro forma invoices and their interaction with account determination in SD. - Pro forma invoices are billing documents that do not update Financial Accounting. - Account determination procedures link billing documents to General Ledger accounts. - We assume a standard SAP configuration where pro forma billing types are set up as non posting.

Concept / Approach:
Billing types in SAP are assigned to account determination procedures that specify how revenue and other accounts are determined. Standard posting billing types such as F2 are assigned account determination procedures and therefore create accounting documents. Pro forma billing types, such as F8 or equivalent, are typically not assigned an account determination procedure. As a result, when a pro forma invoice is created, there is no account determination and no accounting document is generated. The copying control settings for quantity or value influence how data is transferred but are not the primary reason why no accounting posting occurs.

Step-by-Step Solution:
Step 1: Recall that account determination procedures are linked to billing types and control the creation of accounting documents. Step 2: Understand that pro forma invoice billing types are set up as non posting documents mainly by not assigning an account determination procedure. Step 3: Examine the options and identify which one explicitly states that account determination is not assigned to pro forma invoice types. Step 4: Recognise that options focusing only on quantity or value fields in copying control do not fully explain the absence of accounting documents. Step 5: Select the option that explains the non assignment of account determination as the reason for no accounting postings.

Verification / Alternative check:
In a system, if you check the configuration of a pro forma billing type in transaction VOFA, you will see that it does not have an account determination procedure assigned. When you create a pro forma invoice, the system generates an SD document but no related accounting document in FI. If you were to (incorrectly) assign an account determination procedure, the pro forma invoice would start generating accounting postings, which is not the intended behaviour. This practical configuration detail confirms that the absence of an account determination procedure is the key reason for the lack of accounting documents.

Why Other Options Are Wrong:
Option A: The quantity or value plus or minus field in copying control is configurable for pro forma invoices; there is no absolute restriction preventing configuration. Option B: This suggests that account determination is assigned but only for statistical values, which does not match standard design where no posting is created at all. Option C: Even if the quantity or value field were always set to plus, this alone would not determine whether an accounting document is created; account determination is decisive.

Common Pitfalls:
A common pitfall is focusing on copying control and pricing behaviour while ignoring the connection to Financial Accounting via account determination. Learners may also assume that statistical billing documents must have some minimal accounting posting, which is not true for pro forma invoices by default. To avoid these misunderstandings, always remember that the presence or absence of an account determination procedure on the billing type is what drives whether accounting documents are created for that billing type.

Final Answer:
The correct answer is Account determination procedure is normally not assigned to pro forma invoice types, so they do not create accounting documents.