Which G/L Account Types can be used to post to a cost object?

The correct response identifies secondary costs as the G/L account type that can be used to post to a cost object. In SAP, cost objects typically refer to elements such as cost centers, internal orders, and projects that are used for tracking and managing costs within an organization.

Secondary costs are specifically designed for internal cost allocation and analysis, allowing businesses to distribute costs across various cost objects without affecting the primary financial results. These cost postings are internal transfers that help in detailed tracking and reporting of costs incurred in relation to specific activities or units within a company.

Primary costs or revenue accounts also relate to costs but are more focused on external transactions and actual cost or revenue incurred through business operations, rather than internal allocations. Consequently, primary accounts are not classified as cost object postings in the same way as secondary costs.

Balance sheet accounts and non-operating income and expense categories typically pertain to a company's financial position and overall financial performance, rather than being utilized for the purpose of tracking costs associated with specific projects or operations internally. Hence, they do not serve the function of posting to a cost object in the manner secondary costs do.