SAP Financial Accounting (SAP FI) Practice Exam

What is the fundamental difference between normal and negative reversals?

1. The number of documents created

2. The number of debits and credits

3. The level of user access

4. The transaction type

The correct answer is: The number of debits and credits

The fundamental difference between normal and negative reversals in SAP Financial Accounting pertains to the number of debits and credits generated in the reversal process. In a normal reversal, the system creates a pair of documents that typically consist of a debit and a credit, thereby reversing the original transaction and restoring the balance to its previous state. This is indicative of standard accounting practices, where every debit needs a corresponding credit. As a result, the overall impact on the accounts is neutralized. Conversely, a negative reversal is designed to effectively negate a previous document but does so in a way that does not maintain the typical balance of debits and credits. Instead of creating a one-to-one pairing, negative reversals can demonstrate a different treatment in how they affect the financial statements, often retaining or reflecting specific negative values in the accounts. This distinction highlights the importance of understanding how each type of reversal affects the accounting records differently, particularly regarding how transactions are reported and managed in the financial statements. Thus, the number of debits and credits is the key element that differentiates normal reversals from negative reversals in SAP FI.