Which of the following is typically a core ERP module?

• A. Customer Relationship Management
• B. General Ledger
• C. Advanced Analytics
• D. Demand Planning

Answer: (B)

In ERP systems, the module that handles centralized financial accounting is the General Ledger. It records every financial transaction, maintains the chart of accounts, and supports period closing, financial statements, and regulatory reporting. This makes it the backbone for data integrity across all financial sub-ledgers like accounts payable, accounts receivable, cash, and fixed assets. Because almost every business process has a financial impact and feeds into the ledger, the General Ledger is typically considered a foundational module of an ERP system.

The other options are important, but they serve roles that are not the primary financial backbone: Customer Relationship Management focuses on sales and customer interactions; advanced analytics provides reporting and insight but relies on data from core modules rather than being the central transactional engine; demand planning deals with forecasting and material planning within the supply chain.