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Which of the following is technical year-end closing activity in SAP S4/HANA?

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Which of the following is technical year-end closing activity in SAP S4/HANA?

A.

Foreign currency valuation must be posted

B.

Accruals must be posted

C.

Balance sheet adjustments must be posted

D.

Ledger balances must be carried forward

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You want to post journal entries in a special period.