In SAP Financial Accounting, when you define a general ledger account using a sample account, which parts of the master data are typically copied from the sample account?

Introduction / Context:
Sample accounts in SAP help simplify and standardize the creation of new general ledger accounts. By defining a sample account, you can copy certain control settings instead of entering them manually each time. This question asks which parts of the general ledger master data are typically copied when a new account is created using a sample account. Knowing this helps you use sample accounts effectively and avoid incorrect assumptions about what is inherited.

Given Data / Assumptions:

- The system uses sample accounts to speed up master data creation. - A general ledger account has a chart of accounts segment and a company code segment. - Certain control settings in the company code segment are critical for account behaviour. - The question focuses on which parts of the master data are referenced or copied from the sample account.

Concept / Approach:
When you create a new general ledger account and reference a sample account, SAP uses that sample as a template. Typically, only selected control related fields are copied, especially in the company code segment. This includes account control settings such as open item management, line item display, and other account management indicators. The idea is to standardize how similar accounts behave without forcing identical master data in every field. Some fields, such as descriptions or specific tax categories, may still need to be entered or adjusted manually.

Step-by-Step Solution:
Step 1: Recall that sample accounts act as templates that carry standard control settings. Step 2: Recognize that account control and account management fields in the company code segment are especially important for postings and clearing. Step 3: Understand that not every field from the sample account is copied; otherwise, all new accounts would look identical, which is not desirable. Step 4: Evaluate the options and identify that option a describes copying only the account control and account management data in the company code segment, which aligns with typical behaviour. Step 5: Confirm that this approach supports standardization of key settings while still allowing flexibility in other fields.

Verification / Alternative check:
If you create a new account using a sample account and then compare the two accounts, you will notice that only certain control fields match exactly, while other fields may differ. For example, open item management and line item display are likely copied, but descriptions and certain reference fields may be new or modified. This supports the understanding that sample accounts primarily provide account control and management data, not an exact copy of the entire master record.

Why Other Options Are Wrong:
Option b is wrong because copying the entire master data without any change would eliminate the flexibility needed when creating new accounts and does not reflect actual SAP behaviour. Option c is incorrect because it limits copying to the chart of accounts segment control data, while the most important referenced data relates to the company code segment. Option d is also wrong because it claims that only company code data is copied and chart of accounts data must always be entered manually, which oversimplifies how templates are used and does not reflect standard practice.

Common Pitfalls:
A common pitfall is assuming that all master data from the sample account will be copied, which can lead to misunderstandings when new accounts differ from expectations. Another mistake is not maintaining sample accounts carefully, resulting in inconsistent control settings across accounts that inherit from them. By understanding that only certain control and management fields are copied from the sample account, you can design sample accounts that provide useful defaults without over constraining new accounts.

Final Answer:
The correct statement is that SAP typically copies only the account control and account management data in the company code segment from the sample account. Therefore, the correct option is Only the account control and account management data in the company code segment are copied from the sample account.