Field Set
Field Sets are Salesforce entities defined to create a set of required fields of a standard/custom Salesforce object from the Salesforce Customize/Create object screen. The Field Sets defined in Salesforce can be associated with an SFM transaction for both header and child target objects from the Advanced Options tab in SFM Transaction Designer.
The fields required for a specific SFM transaction can be defined as a field set. When this field set is associated with the SFM transaction, the query is restricted to the fields included in the field set only, instead of all the fields.
The purpose of this option is to overcome query failures when a target object has a large number of fields. Another use of Field Sets is in Create/Edit Account SFM transactions defined in orgs where Person Accounts are enabled.