What types of information are recorded in the universal journal?

The universal journal in SAP S/4HANA is a central repository that integrates financial and managerial accounting into a single data model. This model enables real-time processing and reporting capabilities across various areas of an organization.

The correct answer focuses on the types of information that are stored in the universal journal, which includes General Ledger (G/L) entries, profitability data associated with cost and revenue segments, and asset accounting transactions concerning fixed assets. This integration allows for comprehensive financial insights by consolidating all relevant financial data in one location, eliminating the need for reconciliations typically required in traditional accounting systems.

In contrast, other options contain types of information that might not be directly recorded in the universal journal. For instance, accounts payable, inventory data, and customer data are recorded in different modules such as materials management or accounts receivable rather than being integrated with financial accounting in the universal journal. Similarly, employee data, sales records, and supplier details pertain to different functional areas that do not directly integrate into financial postings in the universal journal.