What should be done to create an internal balance sheet based on specific criteria, such as divisions?

To create an internal balance sheet based on specific criteria, such as divisions, it is essential to utilize business areas as they allow you to segregate financial data for reporting purposes. The choice of creating business areas in conjunction with assignment rules provides a structured approach to categorizing financial information.

Business areas serve as organizational units within a company that reflect distinct product lines or divisions. By setting up assignment rules, you can clearly define how various transactions and accounts are aligned with these business areas. This ensures accurate reporting and analysis when generating an internal balance sheet, as financial statements can then be tailored to reflect the performance of specific divisions within the organization.

The other options, while related to the structure of financial reporting, do not directly facilitate the creation of an internal balance sheet based upon specific criteria. For instance, creating business areas with condition techniques or linking them directly to company codes may not provide the necessary granularity needed for reporting by divisions. Similarly, establishing additional company codes could complicate the overall structure without adding value toward creating a focused internal balance sheet.

Thus, the most effective approach for creating an internal balance sheet based on specific criteria is to implement business areas coupled with assignment rules, allowing clear delineation of financial data according to the defined divisions.