Corrrect answer is D. Employee promotion policy
ERP System integrates all the functions of an organization including finance, manufacturing, sales, HR, marketing departments in a single database, application and user interface to create visibility across the organization
Ledger entries, materials management and order management are part of ERP to track finiancial details, stock requirement, availability and customer order details respectively, where as employee promotion policy details are subjective in nature and is not part of standard ERP system. But, other HR items like Payroll, Training, Attendance and other benefits can be part of ERP scope.