Which two members of the Data Source dimension are optional when creating a Financial Consolidation and Close (FCCS) application?

When creating a Financial Consolidation and Close (FCCS) application, the inclusion of certain data source members is flexible, allowing for customization based on the organization's requirements. The primary reason that FCCS_Journal Input is considered an optional member is that not all organizations utilize journal entries as a data source for their consolidation processes. Some may rely solely on integrated source systems or other means of data input, making this member non-essential for everyone.

On the other hand, the other members mentioned serve critical functions in the data processing and consolidation workflow. FCCS_PCON typically plays a role in planning and consolidations which many setups require, while FCCS_Intercompany Eliminations is fundamental to managing and eliminating intercompany transactions—a vital task for accurate financial reporting and compliance. FCCS_No Data Source, although it provides a mechanism for handling cases without data, is often necessary to ensure completeness in data handling.

Thus, FCCS_Journal Input stands out as optional because it depends on the specific data input processes adopted by the organization, whereas the other members are generally seen as necessary for comprehensive financial consolidation activities.