You have made an agreement with a customer to guarantee an amount of EUR 10000.

In SAP S/4HANA, a guarantee is typically recorded as a noted item because it represents a commitment or promise that does not have an immediate financial impact on the accounts. Noted items are used to document such agreements for informational purposes without creating actual postings or open items in the system.

Let’s analyze each option to determine the correct answer:

Explanation of Each Option:

C. One noted item

Correct : When you record a guarantee in SAP S/4HANA, the system creates one noted item . A noted item is a statistical posting that serves as a reference for the agreement (e.g., the guarantee of EUR 10,000). It does not affect account balances or create open items but provides visibility into the agreement for reporting and tracking purposes.

Reference : According to SAP documentation, guarantees and similar commitments are documented as noted items because they do not involve actual financial transactions or postings.

A. Two statistical line items

Incorrect : Recording a guarantee does not generate two statistical line items. Instead, it creates a single noted item to document the agreement. Statistical line items are typically associated with actual postings that update account balances, which is not the case for guarantees.

Reference : Guarantees are purely informational and do not involve multiple statistical line items.

B. Two noted items

Incorrect : Only one noted item is created when recording a guarantee. There is no need for two noted items, as the guarantee represents a single agreement or commitment. The system documents this as one entry for reference purposes.

Reference : SAP S/4HANA records guarantees as a single noted item to maintain simplicity and clarity in the system.

D. One statistical line item

Incorrect : While noted items are sometimes referred to as statistical postings, the correct terminology in this context is "noted item." A statistical line item implies an actual posting that updates account balances, which is not the case for guarantees. Therefore, this option is incorrect.

Reference : Guarantees are documented as noted items, not statistical line items, because they do not impact financial balances.

Key References to SAP Documentation:

SAP S/4HANA Finance for Accounts Receivable and Payable : Explains the use of noted items for guarantees and other non-posting commitments.

SAP Help Portal - Noted Items : Provides detailed guidance on how noted items are used to document agreements like guarantees.

Double-Entry Accounting in SAP S/4HANA : Highlights the distinction between noted items and actual postings that affect account balances.

General Ledger Entry View : Describes how noted items are recorded in the Entry View for informational purposes.