SAP Financial Accounting (SAP FI) Practice Exam 2025 - Free SAP FI Practice Questions and Study Guide

The correct choice here is based on the understanding of different transfer methods used in accounting and financial transactions. The gross method and net method refer to different approaches to recording transactions, particularly in the context of accounts receivable and accounts payable.

The gross method records sales and purchases at the full invoice amount, while the net method records them net of any cash discounts. The new value method is typically utilized for specific accounting transactions, where the focus is on what new value is received in exchange.

In contrast, the basic method is not recognized as a formal transfer method within standard accounting paradigms. The terminology used in accounting may vary, but when discussing transfer methods, the focus is generally on tangible, recognizable methods such as gross, net, and new value.

Thus, identifying the basic method as not being categorized among established transfer methods demonstrates a clear understanding of the defined approaches within financial accounting.