What business transaction category would you use for creating a new business transaction for taxi invoices in the cash journal?

In the context of cash journals within SAP, the category selected for creating a new business transaction is crucial to accurately reflecting the financial implications of that transaction. For taxi invoices, these represent a cost incurred by the business, as they involve payment for services received.

Choosing the expense category aligns with the function of recording costs associated with business operations. Taxi invoices indicate that the company is expending funds to transport employees or facilitate business activities. This categorization directly affects the company's expense accounts, which ultimately impacts the profit and loss statements, leading to a clear representation of operational costs.

The other categories—income, transfer, and reimbursement—do not appropriately reflect the nature of taxi invoices. Income would imply revenue generation, which is not applicable in this case. Transfer typically involves moving funds between accounts, while reimbursement pertains more to situations where funds are repaid for prior expenses, rather than recording an immediate cost incurred. Thus, the expense category is the most accurate choice for documenting taxi invoices in the cash journal.