SAP Financial Accounting (SAP FI) Practice Exam

If a customer pays less than the original invoice, what processing option is available?

1. Post to a difference account assigned to a reason code

2. Ignore the payment

3. Issue a credit note

4. Repay the customer

The correct answer is: Post to a difference account assigned to a reason code

When a customer pays less than the original invoice amount, it is essential to accurately account for the discrepancy to maintain clear and accurate financial records. Posting to a difference account assigned to a reason code is the appropriate approach in this situation. This processing option allows the organization to record the amount received while also tracking the difference between the payment and the invoice amount. By using a reason code, it becomes possible to identify the nature of the short payment, whether it is due to a pricing dispute, a discount, or some other reason, which facilitates better financial analysis and decision-making. This method ensures that the accounts receivable remain clear and manageable, allowing for proper follow-up actions on outstanding amounts or any procedural adjustments that may need to be considered. Other options, such as ignoring the payment or repaying the customer, would not provide a solution to address the shortfall in a structured manner. Issuing a credit note could also complicate the accounting, as it is not necessarily applicable unless there is a valid reason for issuing credit, rather than simply reflecting a partial payment. Thus, the most effective processing option in this scenario is to post the amount to a difference account, ensuring comprehensive tracking of the payment and its reasons.