SAP Financial Accounting (SAP FI) Practice Exam

Which item controls the data flow from FI to CO?

1. Primary cost element

2. Document type

3. Tolerance groups

4. Bank directory

The correct answer is: Primary cost element

The primary cost element is crucial in controlling the data flow from Financial Accounting (FI) to Controlling (CO) within SAP. A primary cost element is a specific type of cost element that is used to allocate costs directly related to the financial accounting postings. It links the general ledger (FI) with the cost accounting (CO) and ensures that costs are reflected in both modules accurately. When a financial transaction is recorded in FI, such as expenses or costs, the primary cost element provides the connection that enables these costs to be transferred to CO. This integration allows for proper cost tracking, analysis, and reporting in the controlling module, ensuring that management can make informed decisions based on accurate costing data. The other options are related to financial operations but do not serve the same function in facilitating the flow of data specifically from FI to CO. Document types categorize different types of financial documents and do not directly influence the cost element structure. Tolerance groups define user access limitations regarding deviations in transactions, while a bank directory holds information about bank accounts and does not control cost data flows.