Which of the following can post directly to the Universal Journal?

The Universal Journal in SAP S/4HANA serves as a central repository for all financial and controlling data, integrating different components into a single data structure. The material ledger is capable of posting directly to the Universal Journal because it is designed to handle actual costing and can provide real-time valuation and reporting capabilities.

When transactions involving inventory or materials are executed, the material ledger directly records these in a way that reflects changes in costs and quantities in real-time, updating the Universal Journal accordingly. This feature enhances overall efficiency and accuracy in financial reporting, making it easier for organizations to manage and analyze their financial data.

In contrast, payroll, inventory management, and supplier management do not post directly to the Universal Journal in the same way. Payroll typically involves complex calculations and might involve specialized treatment before being reflected in the financial statements. Inventory management usually interacts with financial accounting through postings that reflect stock changes but does not directly impact the Universal Journal without intermediary steps. Supplier management focuses on accounts payable and vendor transactions, which are recorded in financial accounting rather than interfacing directly with the Universal Journal.