What is the primary function of subledger accounts in SAP FI?

The primary function of subledger accounts in SAP FI is to support the general ledger by providing a higher level of detail. Subledger accounts allow organizations to maintain detailed transaction data related to specific categories such as accounts receivable, accounts payable, or fixed assets. This detail is invaluable for accurate financial reporting and analysis.

When transactions are recorded in subledgers, they do not directly affect the general ledger until they are summed and posted to it. This process enables financial statements to reflect a comprehensive overview while allowing for a granular view of each component, making it easier to trace and analyze financial data.

The other options, such as facilitating inventory management or managing payroll transactions, can involve other aspects of the SAP system but are not the core purpose of subledger accounts. Similarly, while subledgers may indirectly assist in audit processes through detailed transaction records, their primary role is not related to auditing but rather to enhance the detail in financial reporting that the general ledger provides.