SAP Financial Accounting (SAP FI) Practice Exam

Which of the following methods is NOT a way to acquire an asset in SAP FI?

1. Non-integrated approach with a clearing account

2. Integrated process with accounts receivable

3. Through MM with a purchase order

4. Integrated process with accounts payable

The correct answer is: Integrated process with accounts receivable

The option stating an integrated process with accounts receivable is not a method to acquire an asset in SAP FI because accounts receivable primarily deals with the amounts owed to a company for goods or services delivered but not yet paid for. While accounts receivable are crucial for managing incoming cash flows, they do not directly contribute to asset acquisition processes. On the other hand, asset acquisition typically involves transactions related to purchasing assets which would be reflected in accounts payable or processes involving materials management (MM) and procurement through purchase orders. The non-integrated approach with a clearing account can also be part of managing asset transactions, as it allows for temporary holding of amounts until they are assigned to the appropriate accounts. Therefore, the focus in asset acquisition is more on accounts payable and procurement processes rather than accounts receivable, which relates more to revenue collection than asset acquisition.