This document contains questions and answers related to concepts in SAP financial accounting. Some key points covered include: - Company codes attached to the same controlling area have the same operational chart of accounts. - Every transaction results in a document, but not all statements are completely true. - The field status of text fields in document headers are controlled by the document type. - Validation rules take priority over substitution rules if both are defined for the same field. - Posting periods can be closed automatically by setting a deadline date.