SAP FI Practice Exam 2025 – Complete Preparation Guide

A one-time account refers specifically to accounts that are primarily used for single transactions. This type of account is particularly beneficial for cases where a business deals with customers or vendors that are not regular. Instead of creating a permanent account for each unique transaction, a one-time account allows for the quick processing of transactions related to non-recurrent business interactions, such as sporadic sales or one-off purchases.

By employing one-time accounts, businesses can streamline their financial processes, reduce the complexity of their accounting system, and minimize the administrative burden associated with maintaining numerous individual accounts.

The other options address features that are not typical of one-time accounts. For example, while it may seem logical that a one-time account cannot be edited after a transaction, it is more about the nature of its use rather than restrictions on editing. A key characteristic of one-time accounts is their lack of permanent assignment within the broader account framework, rather than being about their editability or classification under categories that apply to more consistent customer or vendor accounts.