Which of the following transactions would typically be recorded in operational accounting within SAP FI?

Sales transactions are a fundamental aspect of operational accounting within SAP FI because they directly relate to the day-to-day business activities of an organization. Operational accounting primarily focuses on the recording, processing, and reporting of financial transactions that occur in the course of normal business operations.

In this context, sales transactions capture revenue generated from goods or services sold to customers, which is a critical component of the organization's income statement and overall financial health. These transactions typically involve recording the sale, recognizing revenue, and adjusting accounts receivable as necessary.

The other options do not fit within operational accounting in the same way. Corporate mergers and acquisitions, for example, involve higher-level financial strategies and are typically managed under financial accounting or corporate finance departments. Long-term investment planning tends to fall under strategic planning and investment management, while tax compliance reports relate more to regulatory requirements and are often prepared based on the financial data extracted from operational accounting but do not themselves constitute operational transactions. Thus, sales transactions are clearly aligned with the principles of operational accounting in SAP FI.