Configuring New General Ledger Accounting

Configuring New General Ledger Accounting
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Table of content
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2014 SAP SE or an SAP affiliate company. All rights reserved.
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Table of content
1 Configuring New General Ledger Accounting
1.1 Activating General Ledger Accounting
1.2 Fiscal Year
1.2.1 Fiscal Year and Calendar Year
1.2.2 Shortened Fiscal Year
1.2.3 Special Periods
1.2.4 Determining Posting Periods During Posting
1.2.5 Opening and Closing Posting Periods
1.2.5.1 Opening and Closing Posting Periods: Example
1.2.6 Opening New Fiscal Years
1.2.6.1 Balance Carryforward
1.3 Currencies
1.3.1 Exchange Rates
1.3.1.1 Reference Currency
1.3.1.2 Exchange Rate Spread
1.3.1.3 Exchange Rate Types
1.3.2 Parallel Currencies in Parallel Ledgers
1.3.3 Local Currency Changeover (FI-GL) (New)
1.4 Configuring Ledgers
1.4.1 Totals Tables
1.4.2 Ledger
1.4.2.1 Making Settings for Ledgers
1.4.2.2 Ledger Group
1.4.2.3 Day Ledger
1.4.3 Customer Field
1.4.3.1 Integration: Filling Customer Fields
1.4.3.2 Inclusion of Customer Fields in Reporting
1.4.3.3 Data Structure for Customer Fields
1.4.3.4 Customizing Customer Fields
1.4.4 Scenario in General Ledger Accounting
1.4.4.1 Profit Center Update
1.4.4.1.1 Authorizations for Profit Centers
1.4.4.2 Segment Reporting
1.4.4.3 Cost of Sales Accounting
1.4.4.3.1 Functional Areas
1.4.4.3.2 Activating Cost of Sales Accounting
1.4.4.3.2.1 Functional Area in Master Data
1.4.4.3.2.1.1 Functional Area in Internal Orders
1.4.4.3.3 Deriving the Functional Area
1.4.4.3.4 Creating Financial Statements According to Cost of Sales Account
1.5 Real-Time Integration of Controlling with Financial Accounting
1.6 Parallel Accounting
1.6.1 Portraying Parallel Accounting
1.6.1.1 Portrayal Using Additional Accounts
1.6.1.2 Portrayal Using Parallel Ledgers
1.6.1.2.1 Defining and Assigning Accounting Principles
1.6.1.2.2 Change in Leading Valuation
1.6.1.3 Portrayal Using Additional Company Code
1.6.2 Parallel Accounting in the Application Components
1.6.2.1 Parallel Accounting in Financial Accounting
1.6.2.2 Parallel Accounting in Controlling
1.6.2.2.1 Parallel Valuation Methods in Materials Management
1.6.2.3 Parallel Accounting in Asset Accounting
1.6.2.3.1 Additional Accounts in Asset Accounting
1.6.2.3.2 Parallel Ledgers in Asset Accounting
1.6.2.3.2.1 Making Settings for Parallel Ledgers in FI-AA
1.6.2.3.2.2 Example: Parallel Accounting and the Derived Depreciation Area
1.6.2.3.2.3 Example Scenarios for Parallel Ledgers in Asset Accounting
1.6.2.4 Parallel Accounting in Treasury and Risk Management
1.6.2.5 Parallel Accounting in Loans Management
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1.6.2.5.1 Making Settings for Reconciliation Accounts

1.6.3 Parallel Accounting and Currencies
1.6.3.1 Parallel Currencies in Parallel Ledgers
1.7 Migration to New General Ledger Accounting
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1 Configuring New General Ledger Accounting

Purpose
Before you can start working with the functions of New General Ledger Accounting, you have to activate them and make the general settings for Accounting.
Furthermore, you have to configure the ledgers you use in General Ledger Accounting. On the basis of this data, you set up the integration with Controlling (CO)
and, where applicable, your parallel accounting.
Process Flow
1. Activate New General Ledger Accounting. For information on this, see Activating General Ledger Accounting .
2. Make the general settings for the fiscal year, the posting periods, and the currencies .
You find the settings for the fiscal year and posting periods in Customizing for Financial Accounting (New) under
(New) Ledgers
Fiscal Year and Posting Periods
.
3. Configure your ledgers .
4. Define the integration with Controlling .
5. Where applicable, set up parallel accounting .
Financial Accounting Global Settings
1.1 Activating General Ledger Accounting

Use
To make the settings and use the functions in General Ledger Accounting, you have to activate it. To do this, in Customizing choose
Activate New General Ledger Accounting
.
Financial Accounting
Features
Activating General Ledger Accounting has the following effects:
The Customizing settings for General Ledger Accounting appear in the SAP Reference IMG. You access the settings under
Financial Accounting (New)
Financial Accounting Global Settings (New)
and General Ledger Accounting (New) .
The General Ledger Accounting functions appear in the SAP Easy Access menu under
Accounting Financial Accounting General Ledger
.
The tables for new General Ledger Accounting are activated and updated.
Note
In the standard system, the tables from classic General Ledger Accounting (GLT0) are updated as well as the tables in new General Ledger
Accounting during the activation. This enables you to perform a ledger comparison during the implementation of new General Ledger Accounting to
ensure that your new General Ledger Accounting has the correct settings and is working correctly. To compare ledgers, in Customizing choose
Financial Accounting Global Settings (New) Tools
Compare Ledgers
.
Recommendation
We recommend that you deactivate the update of tables for classic General Ledger Accounting once you have established that new General Ledger
Accounting is working correctly. To do this, in Customizing choose
Financial Accounting Global Settings (New) Tools
Deactivate Update of
Classic General Ledger
.
In some of the General Ledger Accounting functions, you can use the Ledger Group field, such as for posting.
The following functions are available:
Document Splitting
Real-Time Integration of Controlling with Financial Accounting
Functions for Profit Center Accounting (such as statistical key figures and transfer prices )
1.2 Fiscal Year

Definition
Usually a period of twelve months for which a company regularly creates financial statements and checks inventories.
The fiscal year may correspond exactly to the calendar year, but this is not obligatory.
Under certain circumstances a fiscal year may be less than twelve months (shortened fiscal year).
Structure
A fiscal year is divided into posting periods . Each posting period is defined by a start and a finish date. Before you can post documents, you must define
posting periods, which in turn define the fiscal year.
In addition to the posting periods, you can also define special periods for year-end closing.
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In General Ledger Accounting , a fiscal year can have a maximum of twelve posting periods and four special periods. You can define up to 366 posting periods
in the Special Purpose Ledger .
Use
In order to assign business transactions to different time periods, you must define a fiscal year with posting periods. Defining the fiscal year is obligatory .
You define your fiscal year as fiscal year variants which you then assign to your company code. One fiscal year variant can be used by several company codes.
You have the following options for defining fiscal year variants:
Fiscal year same as calendar year
Fiscal year differs from calendar year (non-calendar fiscal year). The posting periods can also be different to the calendar months.
You define your fiscal year variants in Customizing for Financial Accounting as follows:
Fiscal Year Variant (Maintain Shortened Fiscal Year)
Fiscal Year
Maintain
Integration
When you enter a posting, the system automatically determines the posting period. For more information, see Determining Posting Periods During Posting
In the general ledger, the system saves the transaction figures for all accounts for each posting period and each special period separately according to debits and
credits. In the Special Purpose Ledger component (FI-SL), you can save the transaction figures as a balance.
1.2.1 Fiscal Year and Calendar Year

You have the following options for defining your fiscal year variants in relation to the calendar year:
Fiscal year same as calendar year
Fiscal year differs from calendar year (non-calendar fiscal year). The posting periods can also be different to the calendar months.
Your fiscal year is year-dependent. This means that the fiscal year only applies to a specific calendar year.
Fiscal Year Same as Calendar Year
If your fiscal year is the same as the calendar year, the following specifications apply:
The fiscal year begins on January 1.
Twelve posting periods are available.
The periods correspond to calendar months. You do not have to define the individual periods. The system automatically uses the calendar months.
( )
Non-Calendar Fiscal Year
If your fiscal year differs from the calendar year, you must specify:
How many posting periods you require
How the system should determine the posting period and fiscal year from the posting date during posting:
Posting Periods
To enable the system to determine the posting period, specify month and day limits for the end of each period.
Caution
Enter 29 as the day limit for February . This ensures that the system can also determine the posting period correctly in a leap year. If you enter 28 as the day
limit for February, transaction figures posted on 29 February will be updated in the next period. If the next period is not open, the system issues an error
message.
Fiscal Year
Since your fiscal year is not the same as the calendar year, you have to specify the year displacement for each posting period. You can use the entries -1, 0 ,
and + 1 for this.
Example
In the illustration that follows, your fiscal year begins on April 1 and ends on March 31. The period limits correspond to the beginning and end of the calendar
months.
Since the fiscal year does not correspond to the calendar year, you specify how the fiscal year is to be determined by entering the year displacement. If you
post with a posting date of 02/03/99, the system uses your definition of the fiscal year variant to determine that posting period 11 is in fiscal year 1998.
( )
Posting Periods Do Not Correspond To Calendar Months
If you are using a non-calendar fiscal year, and your posting periods do not correspond to the calendar months, define the difference by specifying the day of the
period end.
Example
Your fiscal year begins on April 16 and ends on April 15. The start and end of your posting periods do not correspond to the start and end of a calendar month.
( )
You must split the period 12/16 to 01/15 in two posting periods, since you require different specifications for the year displacement. This means that for
posting period 9, you have to define two posting periods (with year displacements 0 and -1).
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( )
In the example given, the system would determine the following posting periods and fiscal years from the posting dates given:
Posting Date
Year Displacement
Period
Fiscal Year
20.12.1998
1998
13.01.1999
-1
1998
Year-Dependent Fiscal Year Variants

You can define a year-dependent fiscal year variant. This is a fiscal year variant that only applies to a specific calendar year.
To do this, select the field Year-dependent when you define your fiscal year variants. You then have to enter the period ends, defined by month and day limits, for
each calendar year.
In this case, the year displacement specifications refer to the calendar year for which you have defined posting periods. The year is displayed when you maintain
the period ends.
1.2.2 Shortened Fiscal Year

Definition
Fiscal year that contains less than twelve months.
A shortened fiscal year could be necessary in the following cases, for example:
Establishment of a company
Changeover from a calendar year to a non-calendar fiscal year, or vice versa.
Use
When you define a shortened fiscal year, you have to make the following specifications:
A shortened fiscal year must always be defined as year-dependent, since it can only apply to a specific year and must be followed by a complete fiscal
year.
You define a shortened fiscal year and the following or previous complete fiscal year in one fiscal year variant.
You define a shortened fiscal year in Customizing for Financial Accounting as follows:
Year Variant (Maintain Shortened Fiscal Year)
Fiscal Year
Maintain Fiscal
Integration
The options available for defining a shortened fiscal year depend on whether you are using Financial Accounting with or without Asset Accounting .
If you are using Financial Accounting without Asset Accounting , each fiscal year can start with any period.
If you use Financial Accounting with Asset Accounting , each fiscal year must start with period 001, so that the depreciation can be calculated correctly.
For more information, see the Asset Accounting documentation under Shortened Fiscal Years
1.2.3 Special Periods

Definition
Special posting periods that subdivide the last regular posting period for closing operations.
Use
Irrespective of how you have defined your fiscal year, you can also use special periods. Special periods subdivide the year-end closing period. They therefore
merely divide the last posting period into several closing periods. This enables you to create several supplementary financial statements.
( )
A fiscal year usually has 12 posting periods. In General Ledger Accounting , you can define up to four special periods.
Note
If you do not need 12 posting periods, you can use the posting periods that are not required as special periods. If you use these additional closing periods, you
must specify the number you require in the field No. special periods . when defining the fiscal year variants. You cannot exceed a maximum of 16 periods.
Integration
When posting to special periods, you must take the following into consideration:
The posting date must fall within the last regular posting period.
You have to enter the special periods in the document header in the Period field, since the special periods cannot be determined automatically by the
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system.
1.2.4 Determining Posting Periods During Posting

Use
When you record a document, you enter the posting date. When you post the document, the system uses the posting date specified to automatically determine the
posting period. The posting period consists of a month and a fiscal year.
These are both displayed in the document overview. The posting period determined is entered in the document and the transaction figures for this period are
updated.
If you want to display the balance of an account, the transaction figures are displayed separately according to posting periods. This process is illustrated below:
( )
Integration
If you use the Special Purpose Ledger , you can define different posting periods per ledger. Only the posting period defined for the general ledger is stored in the
document.
Prerequisites
In order for the system to determine posting periods, you must fulfil the following prerequisites:
Define your fiscal year. For more information, see Fiscal Year and Calendar Year .
The periods in which you want to post must be open. For more information, see Opening and Closing Posting Periods
Features
For postings to the previous fiscal year, the system carries out the following adjustments:
For balance sheet accounts , the system adjusts the carry forward balance of the accounts concerned in the current fiscal year.
For profit and loss accounts , the profit or loss carried forward to the retained earnings account is adjusted.
1.2.5 Opening and Closing Posting Periods

Use
You define posting periods in your fiscal year variants. You can open and close these posting periods for posting. As many periods as you require can be open
for posting simultaneously.
Usually, only the current posting period is open for posting, all other posting periods are closed. At the end of this posting period, the period is closed, and the next
posting period is opened.
During period-end closing, special periods can be open for closing postings.
For postings from Controlling (CO) to Financial Accounting (FI), you can define a separate period interval. You can use this period interval to be able to make COFI postings to Financial Accounting using real-time integration during period closing, for example. This period is not valid for any other postings; such postings are
checked using other period intervals.
Features
You have the following differentiating options when opening and closing posting periods:
Posting Period Variants
You use a posting period variant to specify which posting periods are open. Posting period variants can be used for different company codes, and you
assign a posting period variant to your company codes. With the posting period variants, the posting periods are opened and closed simultaneously for all
company codes.
Working with posting period variants is recommended if you are responsible for a large number of company codes. Since you only have to open and close
the posting period once for the variant, your work is reduced considerably.
Account Type
You can differentiate the opening and closing of posting periods by account type. This means that, for a specific posting period, it is possible for postings to
customer accounts to be permitted and for postings to vendor accounts to be prohibited.
Caution
For each posting period that generally needs to be open, you must always specify account type + (valid for all account types) as the minimum entry.
You can exercise more detailed control by specifying other account types. However, period intervals for CO-FI postings can only be entered for account
type + ; further differentiation by other account types is not permitted here.
When you enter the posting date in the document header, the system uses the minimum entry to check whether postings can be made in the posting
period determined in the posting period variant. As soon as you then enter an account number, the system checks whether the posting period is
permitted for the account specified.
Account Interval
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You can differentiate the opening and closing of posting periods by account intervals. This means that you only open a posting period for making postings to
specific G/L accounts.
Account intervals are used exclusively with G/L accounts. If you want to open subledger accounts, you have to enter the corresponding reconciliation
account and the account type.
Example
During the closing operations, you can use the reconciliation accounts to close customer and vendor accounts before G/L accounts, for example. In this
way, you can prevent further postings from being made to these accounts once you have confirmed the balances with your customers and vendors.
Balance confirmation is one of the prerequisites for further closing operations.
Note
You cannot specify an account interval for entries with account type + .
User
You can only open and close posting periods for specific users. To do this, enter an authorization group for account type + (at document header level) and, if
necessary, for other account types (at the line item level).
Note
This authorization group is effective only in time period 1 and prevents users who do not have the appropriate authorization for the authorization object
F_BKPF_BUP (accounting document: Authorization for posting periods) from posting in periods that are only open for time period 1 .
For more information on issuing authorizations, see the Implementation Guide (IMG) under
Financial Accounting (New) Financial Accounting
Global Settings (New) Authorizations
Maintain Authorizations.
Activities
You make the settings for opening and closing postings periods using the activities in Customizing for
Global Settings (New) Ledgers
Fiscal Year and Posting Periods
Posting Periods.
Financial Accounting (New)underFinancial Accounting
1.2.5.1 Opening and Closing Posting Periods: Example

You want to limit posting to G/L accounts to the current period only (with a few exceptions). The same applies to your customer and vendor accounts. Users to
whom the authorization object with authorization group PE is assigned need to be able to make postings in the prior period for special G/L accounts that are used
to prepare balance sheets (140100 to 149999). Account number 140150, however, needs to be excluded from this interval. You also want to allow postings from
Controlling (CO) to Financial Accounting (FI) in the prior period. The current period is 01/2008, and the prior period is 12/2007.
You can define the posting periods for these accounts by specifying account intervals. You start by specifying for all G/L accounts that postings can be made in
the current period as well as in the prior period for CO-FI postings. You then define the exceptions: For accounts 140100 through 149999, you additionally allow
the prior period for authorization group PE . You separately enter the accounts that you want to exclude from the above interval.
You achieve this by making the entries shown below:
1. You define the following periods by specifying + as the minimum entry for the account type:
The current period for operational postings
The prior period for closing postings in the preparation of balance sheets
The prior period for CO-FI postings
2. You open the current period and the following period for all your G/L accounts. For this, you enter an account number interval containing all account
numbers.
3. For the G/L account interval 140100 to 149999, you specify the current and additionally the prior period for closing postings as well as the required
authorization group PE .
4. You only specify the current period for G/L account 140150.
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5. For your customer and vendor accounts, you use the reconciliation accounts to specify the permitted posting periods. You specify the permitted posting
periods for the desired account number interval.
Note
For account types D and K , you specify the numbers of the reconciliation accounts as opposed to the numbers of the customer and vendor accounts
themselves. However, this entry determines the posting periods permitted for the subledger accounts.
1.2.6 Opening New Fiscal Years

Use
The new fiscal year is automatically opened when you make your first posting in the new fiscal year or once the balance carried forward program has been run.
You do not have to close the old fiscal year before you can post data in the new one. You therefore do not need to create closing or opening financial statements.
Prerequisites
The prerequisites for posting to a new fiscal year are as follows:
If you are using a fiscal year variant which is year-specific, you first have to create a variant for this fiscal year and assign it to the relevant company code.
See Fiscal Year and Calendar Year
If you have also defined year-dependent document number assignment , you must have already set up the document number ranges for the new
fiscal year. For more information, see Document Number Assignment
The relevant posting periods must be open in the new fiscal year. See Opening and Closing Posting Periods
1.2.6.1 Balance Carryforward

Balance carryforward involves carrying forward account balances into the new fiscal year. The balance to be carried forward is shown in the account balance
display. To carry forward balances, you can use a program for G/L accounts and another program for customer and vendor accounts.
Caution
You have to carry out the balance carryforward manually; it is not performed automatically even if you have already made postings to the new fiscal year.
The system carries balances forward as follows:
Balance Sheet Accounts and Customer/Vendor Accounts

The balances on these accounts are carried forward to the same accounts in the new fiscal year.
Additional account assignments are transferred.
Profit and Loss Accounts

P&L accounts are carried forward to one or more retained earnings accounts. The balances of the profit and loss accounts are set to 0.
Additional account assignments are not transferred.
Transaction currencies are no longer applicable and are summarized in local currency.
Prerequisites
Balance Sheet Accounts and Customer/Vendor Accounts
There are no prerequisites for carrying forward balances from balance sheet accounts and customer/vendor accounts.
Profit and Loss Accounts
For profit and loss accounts, the following prerequisites must be met:
A profit and loss account type must be specified in the master record of every profit and loss account. This is the key with which you define a retained
earnings account for each chart of accounts.
You need to have defined your retained earnings accounts.
You make the settings in Customizing for Financial Accounting under
Financial Accounting Business Transactions
Closing Carry Forward
Define Retained Earnings Account .
For the Special Purpose Ledger, you make the setting in Customizing for Financial Accounting under
Special Purpose Ledger Periodic
Processing Balance Carryforward Retained Earnings Accounts
Maintain Local/Global Retained Earnings Accounts .
Note
Most companies use only one retained earnings account. However, by using the profit and loss account type, you can use more than one retained
earnings account. This could be useful for international corporations, for example, that have to meet various requirements when producing their
profit and loss statement. For more information, see Special Features in P&L Accounts.
Features
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General Functions
Automatic Balance Adjustment
When you perform balance carryforward for G/L accounts at the end of a fiscal year, any postings made to the previous year lead to automatic adjustments
of the balances. The system uses an indicator to determine whether balance carryforward has already occurred. From then on, whenever a posting is made,
the balance is automatically carried forward, even when a posting is made to the previous year. Consequently, it is not necessary to repeat the balance
carryforward.
Account Adjustments
If, in the new fiscal year, you find that a G/L account was mistakenly set up as a P&L account in the prior year instead of as a balance sheet account (or
vice versa), you must first adjust the master data of the affected account record and then repeat the balance carryforward.
Special Features in General Ledger Accounting

Parallel Currencies
If you use parallel currencies in General Ledger Accounting, and the second or third currency of your general ledger is the group currency, the balances are
managed in this group currency in ledger 00 and carried forward as part of the balance carryforward.
If you run parallel currencies in additional parallel general ledgers other than ledger 00 , you have to perform the balance carry forward separately for the
parallel general ledgers.
Special Features in Special Purpose Ledgers

User-Defined Field Movements
If you carry forward additional account assignments, such as profit centers or functional areas, to the new fiscal year, or you want to summarize account data
using additional account assignments, you must assign to your ledger field movements for balance sheet accounts and P&L accounts. To assign the field
movements, go to Customizing for Financial Accounting and choose
Special Purpose Ledger Periodic Processing Balance Carryforward Assign
Field Movements .
Caution
If you want to use a field movement for balance sheet accounts, your field movement must contain the dimension Account . However, the field
movement for P&L accounts must not contain the dimension Account (except for when you want to change the account using a user exit).
Secondary Cost Elements
In the standard system, the program only carries forward G/L accounts from Financial Accounting. If you also want to carry forward secondary cost elements
in your ledger, you have to use a user exit (transaction SMOD or CMOD, enhancement GVTRS001).
Activities
To perform the balance carryforward, you must call the program as follows:
G/L Accounts
From the SAP Easy Access screen, choose
Accounting
Balance Carryforward .
Customer and Vendor Accounts
Accounting
Closing Carryforward Balance Carryforward .
General Ledger
Periodic Processing
Accounts Receivable/Accounts Payable
Closing
Carryforward
Periodic Processing
Caution
For the balance carryforward in Accounts Receivable or Accounts Payable, you can only perform balance carryforward for individual accounts. For the
balance carryforward in General Ledger Accounting, you have to perform balance carryforward for all G/L accounts.
Special Purpose Ledgers
Carryforward Balance Carryforward .
Accounting
Special Purpose Ledger
Periodic Processing
Closing
1.3 Currencies
Definition
Legal means of payment in a country.
Use
For each monetary amount that you enter in the SAP System, you must specify a currency. You enter currencies as the ISO standards, for example, USD for US
dollar.
You define currencies in Customizing.To do this, in Customizing choose
SAP NetWeaver
General Settings
Currencies
Check Currency Codes
In Financial Accounting, you have to specify for each of your company codes, in which currency ledgers should be managed. This currency is the national
currency of the company code, that is, the local currency (or company code currency). From a company code view, all other currencies are then foreign
currencies .
You can manage ledgers in two parallel currencies in addition to the local currency, for example, group currency or hard currency. For more information, see
General Ledger Accounting (new) under Parallel Currencies in Parallel Ledgers and
classic General Ledger Accounting under Parallel Currencies in Financial Accounting .
In order for the system to translate amounts into various currencies, you must define exchange rates . For each currency pair, you can define different exchange
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rates and then differentiate between them by using exchange rate types .
Integration
In Financial Accounting , currencies and currency translation are relevant in the following circumstances:
General Ledger Accounting
Accounts Receivable and Accounts Payable
Account master data
Defining the Account Currency
Defining the Reconciliation Account
Post
Posting Documents in a Foreign Currency
Clearing
Clearing Open Items in Foreign Currencies
Foreign Currency Valuation
1.3.1 Exchange Rates

Definition
Relationship between two currencies.
Exchange rates are used to translate an amount into another currency.
Use
You define exchange rates in the system for the following purposes:
Posting and Clearing
To translate amounts posted or cleared in foreign currency, or to check a manually entered exchange rate during posting or clearing.
Exchange Rate Differences
To determine gains or losses from exchange rate differences.
To valuate open items in foreign currency and foreign currency balance sheet accounts as part of the closing operations.
You define exchange rates in Customizing under
General Settings
Currencies
Enter Exchange Rates
Note
Exchange rates are defined at client level and therefore apply for all company codes.
Structure
For each foreign currency, specify the exchange rate in the local currency in the system.
In addition, the following specifications apply for each exchange rate:
You must specify an exchange rate type .
You can set time restrictions for the exchange rate, in order to take exchange rate fluctuations into account, for example.
Use the validity date to specify the date from which the exchange rate should apply. The system then refers to either the posting date or the translation date and
uses the current exchange rate from the system.
You can use either direct or indirect quotation to specify exchange rates. For more information, see Direct and Indirect Quotation of Exchange Rates .
You must specify the relationship of the exchange rate, for example, USD/DEM exchange rates are normally specified 1:1, ITL/DEM exchange rates in the
relationship 1000:1.
( )
Recommendation
If you maintain your exchange rates on a daily basis, you should delete the exchange rates that you no longer require from the system, so that there are not too
many entries in the system.
Integration
You do not have to enter all exchange rates. There are various tools you can use to automatically determine other exchange rates from existing ones.
You specify the tool to be used for each exchange rate type. The following tools are available:
Inversion
Inversion is the process of calculating the opposite rate from a defined exchange rate.
Caution
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Inversion is not permitted for exchange rate type M (average rate), since the opposite rate calculated would not be sufficiently precise.
( )
SAP recommends using the reference currency and exchange rate spread as tools.
Reference Currency
Exchange Rate Spread
1.3.1.1 Reference Currency

Definition
Currency key used to carry out all foreign currency translations for a specific exchange rate type.
Use
You can assign a reference currency to an exchange rate type. For every other currency, you enter the exchange rate in the reference currency. All other
translations are carried out using the reference currency.
Note
You can only use the reference currency for exchange rate type M (average rate), and not for buying or bank selling exchange rate types.
( )
You specify USD as the reference currency. To translate from GBP to DEM, the system uses the GBP/USD and DEM/USD exchange rate specifications.
You can specify several reference currencies for one exchange rate type. This may be necessary for example, to comply with legal regulations.
To specify a reference currency for an exchange rate type, proceed as follows in Customizing:
Types
.
General Settings
Currencies
Check Exchange Rate
1.3.1.2 Exchange Rate Spread

Definition
Constant difference between the average rate and the buying rate, or between the average rate and the bank selling rate.
Use
For exchange rate types, you can define fixed exchange rate spreads between average rate and buying rate, as well as between average rate and bank selling
rate.
You then only have to enter exchange rates for the average rate. The system then calculates the exchange rates for the buying rate and bank selling rate by
adding and subtracting the exchange rate spread for the average rate.
Recommendation
SAP recommends defining a reference currency for the average rate and then entering exchange rate spreads for the buying and bank selling rates. This
combination is particularly efficient since you only have to enter exchange rates for the individual currencies to the reference currency for the average rate
exchange rate type. The system calculates all the other exchange rates.
1.3.1.3 Exchange Rate Types

Definition
Key used to define exchange rates in the system.
Use
You can define different exchange rates for each currency pair . You then differentiate between these exchange rates using the exchange rate type.
You need different exchange rates for the following purposes, for example:
Valuation
Conversion
Translation
Planning
You define exchange rate types in Customizing under
General Settings
Currencies
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Structure
The following exchange rate types exist:
Buying rate
Bank selling rate
Average rate
Note
For posting and clearing, the system uses the exchange rate type M (average rate). This exchange rate type must be entered in the system and you must
also enter the exchange rates for this type.
Historical exchange rate
Key date exchange rate

Use
In Financial Accounting, in addition to the local currency, you can define a maximum of two parallel currencies for your company code.
Features
You can use various different currency types as parallel currencies. You define the currency for a currency type when you define the organizational units.
Group Currency
You define the group currencywhen you define your client.
Global Company Currency
You define the global company currencywhen you define the company assigned to your company code.
Hard Currency
You define the hard currencywhen you define the country assigned to your company code.
Index-Based Currency
You define the index-based currencywhen you define the country to which your company code is assigned.
In new General Ledger Accounting, the currencies are attached to the leading ledger. Since the settings of the company code are transferred for the leading
ledger, your leading ledger is also managed in these parallel currencies as well as the local currency in this case.
The following restrictions apply to the parallel currencies:
You can use a maximum of three parallel currencies (also the second local currency and third local currency).
Note
If you require more than three currencies, you can portray these currencies in the component Special Purpose Ledger (FI-SL) .
The second and third currency of the parallel ledgers must be a currency that you use as second or third currency in the respective company code. These
currencies are transferred to the leading ledger. You can only specify the parallel local currencies specified in the leading ledger as parallel currencies in
the non-leading ledgers. Alternative currencies are not possible.
If you manage your ledgers in parallel currencies, this has the following effects:
During posting, the amounts are also saved in the parallel currencies. The amounts are translated automatically, but you can also enter them manually.
Transaction figures for the G/L accounts are also updated in the parallel currencies.
Exchange rate differences also arise in the parallel currencies.
You can also perform a foreign currency valuation in the parallel currencies.
Activities
To run the parallel currencies for all processes and functions in Financial Accounting, go to Customizing for Financial Accounting (New) and choose
Accounting Global Settings (New) Ledgers
Ledgers:
Financial
Define Currencies of Leading Ledger and

Define and Activate Non-Leading Ledgers
Here you can specify the second and third local currency for your non-leading ledgers.
1.3.3 Local Currency Changeover (FI-GL) (New)

Use
In New General Ledger Accounting, you can change your local currencies to the euro. For more information, see the general documentation for Local Currency
Changeover .
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Prerequisites
You find these reports in Customizing for Cross-Application Components once you have activated New General Ledger Accounting.
Features
Translating local currency amounts can lead to rounding differences, which can mean that the converted currency amounts for each document do not produce a
balance of zero. This is corrected automatically with the insertion of a correction document item with an account assignment relevant to general ledger accounting.
These processes are run automatically for all phases of the local currency changeover.
Caution
If you migrate data from classic General Ledger Accounting into New General Ledger Accounting, note that you do not perform the euro changeover in the
year of the migration. Clear all migrated open items in the migration year and perform the local currency changeover in the year following the migration.
Consequently, in the year in which you then perform the local currency changeover, you no longer have any open items prior to the migration event.
Activities
You find the programs for the local currency changeover in the Implementation Guide for Cross-Application Components under
Euro Local Currency Changeover.
European Monetary Union:
Note
See the important notes in the general documentation and in the documentation of the IMG activities.
1.4 Configuring Ledgers

Purpose
Before you can start working with the functions of new General Ledger Accounting, you have to configure the ledgers. When you have planned the data structure
for General Ledger Accounting, you can reflect it in Customizing in your SAP system.
Note
You configure ledgers. The term ledger describes a technical view of a database table and it is used in this documentation as a synonym for a general
ledger.
Prerequisites
You have activated New General Ledger Accounting .
You have made the general settings for the fiscal year, the posting periods, and the currencies .
Process Flow
To configure the ledgers for General Ledger Accounting, proceed as follows:
1. Define the standard fields that you require. You make the settings in Customizing for Financial Accounting (New) under
Settings (New) Ledgers
Fields
Standard Fields
.
2. You can also define your own fields. For more information, see Customer Field .
3. Create your ledgers and ledger groups and configure them. See Ledger and Ledger Group .
4. Assign the desired scenarios to your ledgers. Read the information under Scenario in General Ledger Accounting .
Financial Accounting Global
Result
You have configured ledgers in General Ledger Accounting and can now create your master data (such as chart of accounts, G/L accounts, segment, and profit
center).
1.4.1 Totals Tables

Definition
A totals table is a database table in which totals records are stored.
A totals table is used in General Ledger Accounting as the basis for your parallel ledgers. It offers a number of dimensions. SAP delivers the totals table
FAGLFLEXT for General Ledger Accounting in the standard system.
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Use
Standard Totals Table
When you activate new General Ledger Accounting, the totals records in General Ledger Accounting are updated in the standard totals table FAGLFLEXT . This
totals table is deployed in functions such as planning and reporting.
Caution
SAP recommends working with the standard totals table delivered. In this way, you ensure that you can use the functions based on the standard totals table.
Own Totals Table
If the standard totals table delivered does not fulfill your requirements, you can define your own totals table. To do this, in Customizing for
(New), chooseFinancial Accounting Global Settings (New) Ledgers
Fields
CustomerFields
Include Fields in Totals Table
. Choose
Extras
Create Table Group
.
When a totals table is created, the system simultaneously generates the corresponding line items table. For more information on creating table groups, see the
SAP Library under
Financials
Financial Accounting SpecialPurposeLedger Configuration Database Tables
Database Definition and Installation
.
You can include your own dimensions in the totals table. For more information, see Customer Fields .
1.4.2 Ledger
Definition
A ledger is a section of a database table. A ledger only contains those dimensions of the totals table that the ledger is based on and that are required for
reporting.
Use
In General Ledger Accounting, you can use several ledgers in parallel. This allows you to produce financial statements according to different accounting
principles, for example. You create a ledger for each of the general ledgers you need.
A ledger uses several dimensions from the totals table it is based on. Each dimension of the totals table represents a subset of the coding block. You can also
include customer fields in your ledgers. To do this, you have to add the customer field to the coding block and then include this field in the totals table that the
ledger is based on. For more information, see Customer Fields .
You define your ledgers in Customizing for Financial Accounting (New) under
you create a ledger, the system automatically creates a ledger group with the same name.
Ledgers
Ledgers
.When
Structure
You must designate one ledger as the leading ledger.
Parallel ledgers:
Leading ledger
The leading ledger is based on the same accounting principle as that of the consolidated financial statements.
Note
If you use the account approach for parallel accounting, you post all data to the leading ledger.
This leading ledger is integrated with all subsidiary ledgers and is updated in all company codes. This means that it is automatically assigned to all
company codes.
In each company code, the leading ledger receives exactly the same settings that apply to that company code: the currencies, the fiscal year variant, and
the variant of the posting periods.You can define a second and third parallel currency for your leading ledger for each company code.In Customizing for
Financial Accounting (New) , choose
Financial Accounting Global Settings (New) Ledgers
Ledgers
Define Currencies of Leading Ledger
.
Non-leading ledger
The non-leading ledgers are parallel ledgers to the leading ledger. They can be based on a local accounting principle, for example. You have to activate a
non-leading ledger for the individual company codes.
Note
Posting procedures with subledger or G/L accounts managed on an open item basis always affect all ledgers. This means that you cannot perform
ledger-specific postings to subledger or G/L accounts managed on an open item basis. If you manage G/L accounts on an open item basis to monitor
accounting aspects such as reserve allocations and reversals, you need to take additional measures in your internal controls system.
Non-leading ledgers can have different fiscal year variants and different posting period variants per company code to the leading ledger of this company
code. The second and third currency of the non-leading ledger must be a currency that is managed as second or third currency in the respective company
code. However, you do not have to have a second and third currency in the parallel ledgers; these are optional. Alternative currencies are not possible.
Note
For more information about parallel currencies, see Parallel Currencies in Parallel Ledgers .
Note
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If you want to implement an additional non-leading ledger (to implement an additional accounting principle, for example) and you want to build the
necessary data, you need to use the General Ledger Migration Cockpit with scenario 7 . For more information, see Subsequent Implementation of
Ledgers (Scenarios 7 and 8) and Subsequent Implementation of an Additional Ledger (Scenario 7) .
Rollup ledgers:
In addition to your parallel ledgers, you can also define a rollup ledger for special reporting purposes. In a rollup ledger, you can combine summarized data from
other ledgers in General Ledger Accounting. This enables you to compile cumulated reports on different ledgers.
Day ledgers:
You use a day ledger to create a day ledger if you want to create reports for average balances (reports for displaying average daily balances). You can activate
the day ledger for drilldown reporting.
You may not define day ledgers as the leading ledger or as the representative ledger in a ledger group .
Example
You create your consolidated financial statements in accordance with the IAS accounting principles. Your individual company codes apply the local accounting
principles US GAAP or German HGB to produce their financial statements. You therefore create three ledgers:
Ledger LL (leading ledger) that is managed according to the group accounting principle
Ledger L1 (non-leading ledger) that you activate for all company codes that apply US GAAP
Ledger L2 (non-leading ledger) that you activate for all company codes that apply HGB
1.4.2.1 Making Settings for Ledgers

Use
In General Ledger Accounting, you can use several parallel ledgers . You do this to produce financial statements according to different accounting principles, for
example. You create a ledger for each of the general ledgers you need. You must check the settings of your leading ledger even if you do not use parallel ledgers.
Procedure
You make the settings listed below in Customizing for Financial Accounting (new) under
.
Ledgers
Ledgers
1. Define Ledgers for General Ledger Accounting

Define your ledgers and designate one ledger as leading ledger (see also Ledgers ).
Note
When you create a ledger, the system automatically creates a ledger group with the same name.
2. Define Currencies of Leading Ledger
You can define a second and third parallel currency for your leading ledger for each company code.
Note
For more information, see Parallel Currencies in Parallel Ledgers .
The following settings are optional:
1. Define and Activate Non-Leading Ledgers
If you use parallel ledgers, define your non-leading ledgers. If necessary, create alternative additional currencies or an alternative fiscal year variant.
2. Assign Scenarios and Customer Fields to Ledgers
Here you can assign the following to your ledgers:
Scenarios
Customer fields
Versions
In versions, you define general settings for the ledger that are fiscal year-dependent. You specify whether actual data is recorded, whether manual
planning is allowed, and whether planning integration with Controlling is activated.
3. Activate Cost of Sales Accounting
Activate cost of sales accounting for your company codes if required. If you do this, the functional area is derived and updated for postings in these company
codes. For information about the prerequisites for cost of sales accounting, see the documentation for this IMG activity.
4. Define Ledger Group
You can combine any number of ledgers in a ledger group. In this way, you simplify the tasks in the individual functions of General Ledger Accounting.
Note
For more information, see Ledger Groups .
Result
You have made all of the settings required for your ledgers.
For parallel accounting , you can now assign an accounting principle to your ledgers.
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Definition
A ledger group is a combination of ledgers for the purpose of applying the functions and processes of General Ledger Accounting to the group as a whole.
Use
You can combine any number of ledgers in a ledger group. In this way, you simplify the tasks in the individual functions and processes of General Ledger
Accounting. For example, you can make a posting simultaneously in several ledgers.
In some General Ledger Accounting functions, you can only specify a ledger group and not individual ledgers. This has the following consequences for the
creation of your ledger groups:
Each ledger is also created automatically as a ledger group of the same name. You can use these automatically created ledger groups to process an
individual ledger .
You only have to create those ledger groups that you want to process together in a function using processing for several ledgers .
If you do not enter a ledger group, processing is performed automatically for all ledgers. You therefore do not need to create a ledger group for all ledgers .
You define your ledger groups in Customizing for Financial Accounting (new) under
Define Ledger Group
.
Ledgers
Ledgers
Structure
Representative Ledger of a Ledger Group
When you define each ledger group, you have to designate one of the assigned ledgers as the representative ledger for that ledger group.
The system usually uses the representative ledger to determine the posting period during posting and to check whether the posting period is open. The posting is
then made to the assigned ledgers of the ledger group using the appropriate fiscal year variant for each individual ledger.
Caution
When the posting periods of the representative ledger are open, the postings are made to all other assigned ledgers, even if their posting periods are closed.
Alternatively, you can specify that the system performs the postings using the posting periods of the non-representative ledgers. For more information, see G/L
Account Posting .
The following rules apply for the specification of the representative ledger of a ledger group:
If the ledger group has a leading ledger, the leading ledger must be designated as the representative ledger.
If the ledger group does not have a leading ledger, you must designate one of the assigned ledgers as the representative ledger. During posting, the
system uses the fiscal year variant of the company code to check whether the selection is correct:
If all ledgers in the ledger group have a different fiscal year variant to that of the company code, you can designate any ledger as the representative
ledger.
If one of the ledgers in the ledger group has the same fiscal year variant as that of the company code, you must designate that ledger as the
representative ledger.
Recommendation
You may be unable to use the same ledger group for all company codes. In that case, you have to create separate ledger groups and, in each
one, designate a different ledger as the representative ledger.
1.4.2.3 Day Ledger

Definition
A day ledger is a totals table with a fiscal year variant of 366 periods and containing all original postings for the general ledger.
Use
You create a day ledger if you want to create reports for average balances (reports for displaying average daily balances). You can activate the day ledger for
drilldown reporting. For more information, see SAP Note 599692.
Caution
You may not define a day ledger as the leading ledger or as the representative ledger in a ledger group.
For day ledgers, you also cannot define different posting periods and a fiscal year that differs from the fiscal year of the representative ledger.
Example
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When defining a cycle for a ledger, you can specify a ledger group .
You can define this ledger group so that it contains the source ledger and the day ledger.
Note, however, that an allocation is posted as period-end closing on the last day of the period.
Let us assume that you have made the following postings:
Date
Amount in EUR
January 5
100
January 8
200
January 17
300
February 5
400
This results in the following balances in the ledgers:

Leading Ledger (16 Periods)
Period/Amount
Day Ledger
Period/Amount
1 /600
5 /100
2 /400
8 /200
17 /300
36 /400
If you perform the allocation for January (postings up until January 31), you distribute EUR 600 to other units:
Leading Ledger (16 Periods)
Day Ledger
Period/Amount
Period/Amount
1/0
5 /100
2 /400
8 /200
17 /300
31 / -600
36 /400
Note
For more information on allocation in New General Ledger Accounting, see Allocation .
1.4.3 Customer Field

Definition
A customer field is a database table field that is created and defined by the customer.
Such fields are therefore not delivered in the SAP standard system.
The inclusion of customer fields has effects across the whole system (as well as across all clients) because customer fields entail repository changes. However,
you are not obliged to use these fields in all clients.
Use
The standard delivery already contains many fields (or dimensions), such as business area, profit center, and segment. You can also tailor the way these fields
are used to your reporting needs. For these fields, SAP provides extensive functions and integrated processes, such as those for the profit center.
Recommendation
You must not use any of the standard fields for alternative purposes. From the technical point of view, you should only use them for storing information in
documents and in the totals data. The reason for this restriction is that, at a later date, you might want to use some of the standard fields that you currently do
not use. It would be problematic at the point if you had already used those fields for other purposes.
Nevertheless, the fields contained in the standard delivery might not be sufficient to meet your needs. In such cases, you can consider using fields that you define
yourself, referred to as "customer fields".
From Release SAP ECC 5.0, you can include customer fields directly in new General Ledger Accounting, without having to implement an FI-SL solution in
parallel, as was required in previous releases. Customer fields can be added to the standard set of tables in new General Ledger Accounting and can be
valuated using the standard reporting tools. This may mean that customer developments(such as customer-specific reports) that were used previously then
become superfluous if you have created special valuations on the basis of existing posting data.
By including customer fields in new General Ledger Accounting, you achieve the technical basis for meeting additional business requirements.
Note
It is the responsibility of the customer to establish the correct portrayal of the content of the customer fields (such as how the fields are filled and analyzed).
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In Financial Accounting, you can include customer fields in the coding block. In this way, you can broaden the scope of new General Ledger Accounting by
adding new customer fields and by combining such fields with the existing standard fields. This enables you to adapt the information in new General Ledger
Accounting to the specific reporting requirements of your company.
However, you ought to give careful consideration to whether you want to use customer fields and to how you want to define them. The number of customer fields you
create is also of significance because the fields need to be filled or enriched when documents are entered or transferred. Other than the manual postings, this
concerns in particular the automatic postings as well as postings that are made via interfaces. It is therefore recommended that you apply the rule as much as
necessary but as little as possible when filling the fields and when reporting with these fields.
Customer fields can be used in the following ways:
As product-related or activity-related characteristics
Examples:
Vehicle categories: Medium-sized, luxury, small
Product group: Electrical appliances, tools, spare parts
Product groups: New cars, second-hand cars, leased cars
Characteristics for maintenance work (part of production)
Characteristics for customer services (part of service activities)
Organizational or managerial characteristics
Examples:
Regions: Europe, America, Asia
Characteristics for specific business/company areas: Locations and similar, provided such areas cannot be covered by profit centers or cost centers
Characteristics due to industry or legal requirements
Example: Contract types or other contract characteristics in the area of insurance and financial services
Customer fields are usually used for analyzing information at an aggregated level. In this way, the number of characteristic values is usually manageable.
Moreover, customer fields can also be used to assign specific documents or line items to a customer-specific characteristic. In such cases, you might not need to
assign the complete document volume, but just selected posting data. In the most basic case, a customer field is used for storing structured information that is not
stored in the standard fields.
Recommendation
You generally consider using a customer field if you want to use it with values combined freely with the account assignments in standard fields and if it proves
indispensable for reporting at the document level and/or the totals record level.
Note
Although it is possible to differentiate G/L accounts instead of using customer fields, this solution has drawbacks. It leads to redundant G/L accounts and
consequently inflates the coding block. In any case, such a solution is generally not acceptable because it could also cause problems if you use the
frequently deployed account approach for parallel accounting, thereby making the additional differentiation of accounts necessary.
For information on how to create customer fields, see Customizing Customer Fields .
Restrictions on Using Customer Fields

Restrictions Related to the Accounting Concept
From the perspective of the accounting concept you use, the main prerequisite for the use of customer fields is that the reporting requirements are based on the
information in General Ledger Accounting. You can use balance sheet items or individual accounts, for example, to valuate stocks, receivables, payables, or
even financial statement items on the basis of specific criteria. Ultimately, it has to be possible to assign financial accounting documents or items. It is not useful
to deploy customer fields in Financial Accounting for purely logistic requirements if sales by product groups or customer groups, for example, are available as a
central part of sales processing or purchasing in the respective valuations throughout Logistics and the Logistics Information System. Alternatively, you can create
these reports at an aggregated level in the SAP Business Information Warehouse (BI). The inclusion of customer fields is not intended to replace Profitability
Analysis (CO-PA) either. The use of customer fields in new General Ledger Accounting should relate closely to the specific information needs or business
requirements in Financial Accounting.
In new General Ledger Accounting, there are scenarios that update the associated, available standard fields in the totals table in new General Ledger Accounting.
These scenarios are as follows:
FIN_SEGM: Segment Reporting
FIN_PCA: Profit Center Update
FIN_GSBER: Business Area
FIN_UKV: Cost of Sales Accounting
FIN_CONS: Preparation for Consolidation
FIN_CCA : Cost Center Update
The following industry-specific scenarios are also available:
PSM_FAC: Funds Accounting
PSM_GM: Grants Management
The use of customer fields should therefore not replace these standard scenarios. If, for example, you want to perform segment reporting in accordance with US
GAAP or IFRS/IAS, you should use the Segment field, which is designed for this purpose. New General Ledger Accounting enables you to combine customer
fields with the available standard fields so that you can, for example, create P&L statements by profit center and special criteria within your company. This gives
you the option of using the dimensions you require in a totals table.
If a customer field can always be derived from a standard field (such as Segment), it raises the question as to whether the customer-specific characteristic values
ought to be considered in that standard field (that is, whether additional segments need to be included, for example). However, it is not always useful to do this
because this can inflate the characteristic values, and it would then not be possible to extend the data model as required.
Recommendation
Before implementing customer fields, as early as the conception phase, be sure to take the potential growth of the characteristic values into consideration.
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Technical Restrictions
The inclusion of customer fields does not automatically affect or trigger subsequent process in the SAP standard system. From the perspective of Financial
Accounting, it is feasible that certain actions (such as the creation of correspondenceor informing designated employees or departments within the company) are
triggered by values being entered in customer fields. You could implement such subsequent processes separately (if necessary) in the relevant application,
potentially using enhancements or workflows.
The SAP standard delivery does not foresee the fixed assignment of master data in Financial Accounting (G/L accounts, vendors, customers, bank master
records, assets in FI-AA) to specific characteristic values in customer fields so that these values can be included in the transfer during posting to financial
accounting documents. Provided you do not want to fill your customer fields manually during entry, you can use user exits to fill them automatically on the basis of
individual rules. For this, note that customer fields do not form part of the subledgers for customers, vendors and assets. This means that, in the coding block, you
can only assign customer fields to G/L account items (accounts for financial statements). In this way, the customer fields in Financial Accounting cannot be used
for open item accounting (accounts receivable, accounts payable) or for asset reports in FI-AA. However, you can use enhancements to include customer fields in
the master data. Nevertheless, such fields are not customer fields from the coding block perspective.
Recommendation
Note that customer fields can significantly increase the data volume in the totals table. For this reason, before you use customer fields productively in the totals
table in new General Ledger Accounting, you should ensure that the data volume in the totals table does not attain a critical level. For more information, see
SAP Note 820495. Consequently, you should only include in the totals table customer fields that you essentially need. You cannot include any fields in the
totals table if they have the potential of acquiring a very large number of characteristic values. You should only use such fields as coding block fields in the
document. We therefore strongly recommend defining the possible characteristic values of a customer field in the form of a customer-specific value table
(check table).
It is not possible to use standard means to delete a customer field once it has been created.
Restrictions During Implementation

If you intend to use a customer field, you should definitely deploy it upon implementing (or migrating to) new General Ledger Accounting so that the documents and
totals data contain this field from the beginning. It is not possible in the standard system to subsequently supplement totals data or open items with document
splitting; this requires a project-specific migration solution. For more information, see SAP Note 891144.
For the implementation of a customer field in new General Ledger Accounting, different initial situations need to be considered with regard to the migration from
classic General Ledger Accounting to new General Ledger Accounting. For more information, see Migration with Customer Fields .
Structure
For more information about the data structure, see Data Structure for Customer Fields .
Integration
For information about filling customer fields (automatic derivation or manual posting), see Integration: Filling Customer Fields .
1.4.3.1 Integration: Filling Customer Fields

Use
To be able to use customer fields to run reports based on your own criteria, the necessary information must be made available - either during document entry or
during the transfer from other ERP applications or external interfaces. Only when the fields are filled correctly and completely can the reports produce meaningful
results. For this, particular attention needs to be given to integration aspects such as integration with Materials Management (MM), with Sales and Distribution
(SD), with industry solutions, and with external interfaces.
Features
During posting, you can fill your customer fields in the following ways:
With manual posting
With automatic derivation
Manual Posting
For documents that you post manually in Financial Accounting, you can also enter values manually in the customer field.
To ensure that the customer fields are filled whenever required, you have to make the necessary settings either in the field status control or in Financial
Accounting in validation. For more information, see Customizing Customer Fields .
Data entry in Materials Management constitutes a special case. Here, you can make an entry for a customer field as early on as in the purchase requisition or,
at the latest, in the purchase order. However, this is not possible with sales orders in Sales and Distribution , for example. Here, you have to use automatic
derivation.
Automatic Derivation
You can use the following functions to automatically derive values and fill customer fields with them.
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Substitution in Financial Accounting

In the SAP standard system, customer fields are also immediately released for substitution at event 2 (line item). Event 1 (document header) is not relevant for
substituting a field at the item level. In general, all fields of the structure CI_COBL , and therefore all customer fields, can be substituted.
For more information about tables and structures, see Data Structure for Customer Fields .
Note
As of ERP 2004, new General Ledger Accounting does not allow you to use the modification described in SAP Note 386896 for activating substitution at event
3, since otherwise inconsistencies could arise between the entry view and general ledger view.
Business Transaction Event (BTE)

You can also use an enhancement in the context of Business Transaction Events (BTEs) either instead of substitution in Financial Accounting or coupled with it.
In this way, you can add additional components and link them to the SAP system. Within BTEs, you can use process interface 1120 ( Post Document: Field
Substitution Header/Row ).
The BTE method is suitable for documents from other applications, such as Materials Management (MM) and Sales and Distribution (SD).
BAdI AC_DOCUMENT
For all documents that are posted to Financial Accounting using the AC interface, customer fields can be enriched within the Business Add-In (BAdI) Change the
Accounting Document ( AC_DOCUMENT ).
For more information, see the system documentation for this BAdI.
Substitution in Controlling (CO)

For cost elements, you can also use substitution in Controlling (event 1) to enrich customer fields. However, the functions of this substitution are comparable to
those of substitution in Financial Accounting (event 2). For more information, see SAP Note 392273.
User Exits from Sales and Distribution (SD)

Program SAPLV60B provides user exits especially for billing document transfer in SD. You can also use these user exits to enrich customer fields on G/L
account items. For more information, see SAP Note 301077.
ALE Interfaces
If you have a distributed SAP system landscape and you distribute accounting documents, then you can consider using user exits from ALE. In SAP
enhancement F050S001 , you have the option of enriching customer fields for the incoming and outgoing sides. For more information, see SAP Note 47410.
External Interfaces
The SAP system offers a number of ways for creating postings that arrive in the SAP system by means of an external interface. In addition to the conventional
method of posting documents using batch input , you can also generate postings directly using direct input , or using BAPI or ALE/IDoc . For each of these
methods, you need to examine when and how customer fields can best be filled; it is not possible to make any statements here that are generally applicable. For
example, fields may already be filled by an interface program that generates a batch input session, or you might use a substitution here as well.
Regardless of how you fill customer fields in the entry view, the customer field is either projected to the other document items during document splitting or inherited
by means of document chains during clearing, thereby producing the general ledger view. Note that making the document splitting criterion a required entry field
means that there must always be a corresponding account assignment.
1.4.3.2 Inclusion of Customer Fields in Reporting

Use
In new General Ledger Accounting, you can incorporate your customer fields into your financial statement reports and account balance reports for both internal and
external purposes.
Prerequisites
For more information about the necessary Customizing settings, see Customizing Customer Fields .
Features
You can create financial statement reports and account balance reports for both internal and external purposes selectively using your customer fields. For this,
you can add your customer field (or fields) to the totals table (in the standard system: table FAGLFLEXT ), without modification. As a result, totals data is available
within one and the same ledger with standard fields such as company code, account, company, transaction type, and profit center, along with your customer
field(s).
In some cases, it might be beneficial to manage your own set of tables for your own specific reports in new General Ledger Accounting. This is recommended in
cases where you only need the customer fields for certain non-leading ledgers and/or in one or a few selected company codes. Therefore, to speed up closing in
the leading ledger, it is useful to move this data to a separate table group. However, if you do this, note that the standard drilldown reports delivered by SAP can
no longer be used, which means that you have to create your own reports. This also applies to the standard planning layouts for planning in new General Ledger
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Accounting. For information about how to create a customer table group, see Customizing Customer Fields .
Reporting Tools
Drilldown Reporting
Drilldown reporting provides a flexible tool for analyzing data from your totals table. You can create balance lists, financial statements, or other flexible reports on
SAP account assignments and your own account assignments. However, you can only select one ledger for these reports. The namespace allocated by SAP for
the delivered reports comprises the following technical names:
0SAPBLNCE-01 through 0SAPBLNCE-nn for financial statement analyses
0SAPRATIO-01 through 0SAPRATIO-nn for key figure reports
You cannot use this namespace for your own reports.
Each drilldown report is always based on a form. You can copy the reports and forms provided by SAP and adapt them to suit your needs.
You create drilldown reports and forms in Customizing for Financial Accounting (New) under
Drilldown Reports (G/L Accounts)
.
General Ledger Accounting (New)
Information System
For more information, see the following sections of the SAP Library:
Drilldown Reports
CA - Drilldown Reporting .
Report Painter and Report Writer

Instead of using drilldown reporting, you can use Report Painter or Report Writer reports to analyze the tables in new General Ledger Accounting.
With transaction GR21 , you can create a separate library as a copy of standard library 0FL and use it for table FAGLFLEXT . Then you can create your own
reports using transaction GRR1 .
You can access all the necessary transactions from the SAP Easy Access menu under
Information Systems
Ad Hoc Reports
Report Painter
For more information, see Report Writer/Report Painter .
BI Reporting
For information on reporting in Business Intelligence (BI), see General Ledger Accounting (New) in the SAP Library.
Customer Reports
The reporting tools described above are generally sufficient to meet your individual needs for analyzing and formatting data. However, you might choose to use your
own reports to analyze documents as well as totals data. This data might then be transferred to an external system by means of an individual interface. Note,
however, that creating your own customer reports entails additional maintenance effort for these programs and should therefore be reserved exclusively for
exceptional cases.
1.4.3.3 Data Structure for Customer Fields

Definition
Specifies how the set of tables in new General Ledger Accounting is changed when customer fields are added.
Structure
When you create a customer field, the SAP standard tables and structures are enhanced. This occurs by means of customer includes in the standard tables. One
exception is table BSEG , where the fields are appended to the table.
Note
Always use the IMG activity Edit Coding Block to add customer fields. Never enter them directly in table BSEG .
Using this IMG activity ensures that the field is added to all relevant tables and structures when the "light" mode is used. It is not sufficient to append the fields
just to table BSEG , for example. Moreover, when you use the IMG activity, the system automatically generates the necessary table entries in the control
tables.
When a customer field is added to the coding block, the structures CI_COBL and CI_COBL_BI (for batch input) are created or enhanced. Table BSEG , as a
cluster table, is enhanced directly. Using the customer include ensures that the customer field is automatically included in other important tables. You thereby also
ensure that the prerequisites for storing customer information at the document level are fulfilled.
For reporting , however, it is both necessary and logical to add the customer field (or even just selected customer fields) to the totals table in new General
Ledger Accounting. If you work with your own totals table, note that you should always use the standard totals table FAGLFLEXT for the leading ledger. You can
add customer fields to the totals table using the customer include CI_FAGLFLEX04 . As a result of the field being added to the totals table, the system can
generate reports without having to read what could sometimes be a large number of documents. This significantly increases the speed with which reports for
closing and other purposes can be processed. For information about how to add a customer field to the totals table, see Customizing Customer Fields .
Since customer fields may also be relevant for document splitting , they are also included in document splitting information (mainly in table FAGL_SPLINFO ).
The information relevant for document splitting is also made available by means of the CI_COBL structure.
In the standard system, the secondary indices in Financial Accounting ( BSIS , BSAS ) do not contain the customer fields. This is because they are generally not
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required there. For example, the system achieves G/L account line item display, and thereby the maximum selection of all possible fields, using the separate
structure FAGLPOSE , which also includes the structure CI_COBL .
1.4.3.4 Customizing Customer Fields

Purpose
You make Customizing settings to be able to perform reporting using customer fields.
Prerequisites
Before you create a customer field, you must always run a data backup.
Process Flow
Caution
No postings may occur at the time when the field is created and at the time of the transport to the production system.
1. Defining the Coding Block
Note
Note that you can no longer delete a customer field from the coding block as easily (that is, not with standard means).
To avoid naming conflicts, the customer fields must have names falling within the customer namespace. For more information about customer
namespaces, see SAP Note 16466 and the related notes.
In the first step, you have to include the customer field in the coding block. You do this in the following IMG activity:
Ledgers
Fields
Customer Fields
Edit Coding Block
No posting transactions may be performed while you are including the customer field. We recommend using the light mode. For this, you only need to make the
following entries so that all necessary changes to the dictionary and to the tables are performed automatically in the background:
Collection (package)
Field name
Field description
Data type
Character field (CHAR)
Character field with digits only (NUMC)
Depending on system performance, this may take some time. The system outputs the result in a log.
For detailed information, see the documentation on the IMG activity Edit Coding Block .
2. Changing the Field Status of a Customer Field

To be able to change and display a customer field in documents, you need to open it in the field status groups.
To change the field status groups for the G/L account , perform the IMG activity under the following path:
Financial Accounting (New) Financial
Fields
Define Field Status Variants
. Customer fields are located in the subgroup Additional Account
Assignments . Depending on the G/L accounts that you want to use, you can open the customer field in all field status groups or just in the relevant ones.
Besides the field status groups for G/L accounts, you also have to open the field in the field status for the posting key . You do this in the following IMG
activity:
Document
Define Posting Keys
Since only G/L account items can have additional account assignments in the form of a customer field, only the posting keys for G/L accounts can be used here.
We recommend including the customer field in the posting keys for G/L accounts as an optional field and using the field status groups for further control. It may be
possible to define the customer field as a required entry field for some of the G/L accounts selected, and as an optional field for other G/L accounts. This option is
particularly relevant if the customer field is substituted partially. As an alternative to specifying required entry fields in the field status, you can also use validation.
3. Creating Customer-Specific Totals Table (Optional)

If you want to use customer fields, you do not necessarily have to use a customer-specific table group. We recommend that you use the standard totals table.
However, your accounting concept dictates whether, alongside the standard totals table, you also use a customer-specific totals table for selected data (such as
for selected company codes). In this case, we recommend using the standard totals table FAGLFLEXT (or the corresponding industry-specific totals table, such
as FMGLFLEXT in IS-PS) for the leading ledger. For more information, see Totals Table .
To create a customer-specific table group, perform the following IMG activity:
Ledgers
Fields
Customer Fields
Under Extras in the menu, select the option Create Table Group . Here, you can copy a template table (such as FAGLFLEXT ) to a totals table in the
customer namespace.
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Note
Note that, for a customer-specific table group, you cannot use the drilldown reports or the Report Writer/Report Painter reports that are delivered as standard.
Instead, you must always create your own reports.
4. Including a Customer Field in the Totals Table

To include a customer field in the standard totals table or in a customer-specific totals table, perform the following IMG activity:
Ledgers
Fields
Customer Fields
You can include more than one field in the totals table. Note, however, that each additional field increases the data volume. Other than customer fields, you can
also include standard fields in the totals table. Ensure that you reach a decision on this in good time. For more information, see Customer Field .
5. Assigning Customer Fields to Ledgers

To update a customer field in the desired ledgers, you have to assign the field to your ledgers in the following IMG activity:
Ledgers
Ledger
Assign Scenarios and Customer Fields to Ledgers
You can assign customer fields to the leading ledger as well as to non-leading ledgers. If, for example, you portray group accounting in the leading ledger and only
need the customer field for local purposes, you can assign it just to the relevant non-leading ledger.
6. Setting Up Check on Customer Fields (Optional)

When you have included a customer field in the coding block, you can enter any information in this field - but this data is not checked. Since a customer field is
generally applied for specific structured data or a limited number of characteristic values need to be entered, we recommend that you always run a check. You
have the following options for this:
Check Using a Validation

You can use a validation in Financial Accounting to check the entries or the substituted field contents. This is useful if the validation rules are kept relatively
simple and in a manageable number. You set up the validation by performing the following IMG activity:
Tools
Validation/Substitution
Validation in Accounting Documents
Here, you could choose between event 2 (document item) and event 3 (complete document).
Check Using a Check Table

Instead of performing a check using a validation, you can use a customer-specific, transparent table as a check table containing all possible characteristic
values. You can define the customer-specific table using a table maintenance dialog. In this case, proceed as follows:
1. In transaction SE11 , define a check table in the repository.
2. Create a table in the customer namespace. Such a table can have the following simple structure (as in the case of a Business Line ):
Example: Check Table
Field Name
Key
Data Element
Type
Length
Description
MANDT
MANDT
CLNT
Client
BUSLINE
ZZBUSLINE(*)
NUMC
Business Line
TEXT50
CHAR
50
Description
TEXT50
*) Note that you should use the data element from coding block maintenance.
3. If you want to use a multilingual check, you have to move the texts to a separate table.
4. You can store this table in the BSEG as a check table for your customer field and in the structure CI_COBL under Foreign Key .
Search Help for Customer Fields

You can create a search help so that not only a check is performed on the customer field but a search help also appears.
1. In transaction SE11 , select the Search Help option . For this, select the elementary search help.
2. As the selection method, enter the check table you created previously.
3. As search help parameters, see the example below.
Example: Search Help Parameters
Parameter
IMP
EXP
Data Element
BUSLINE
ZZBUSLINE
TEXT50
TEXT50
4. In the Entry Help/Check tab page, enter the search help in structure CI_COBL .
7. Defining the Master Data Check

To perform planning and allocation in new General Ledger Accounting, you need to define a master data check for customer fields. If you use a customer-specific
check table, you can use it for this purpose. You can base your entry on the existing entries delivered by SAP and copy a suitable entry to your customer field.
Specify your own table as the value table and text table. You define the master data check in the following IMG activity:
Ledgers
Fields
Customer Fields
Define Master Data Check
8. Including Customer Fields in Enjoy Transactions

In the entry variants of the Enjoy transactions, you can choose up to five generic fields under the technical name ACGL_ITEM_GEN-GEN_CH and occupy these
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fields with your customer fields.

1. Include the desired fields with the following IMG activity:
Financial Accounting (New) Financial Accounting Global Settings (New) Ledgers
Fields
Customer Fields
Include Customer Fields in Enjoy
Transactions
.
2. You can use the transaction Transaction and Screen Variants ( SHD0 ) to show the fields . On the Screen Variant tab page , specify the desired Enjoy
transactions ( FB50 , FB60 , and so on) as well as the screen variants.
3. In the field overview that appears, switch the desired generic fields in the Hidden column to visible by deactivating the Hidden indicator.
For more information, see the documentation on the transaction SHD0 . You call up the documentation by choosing the
the transaction.
( ) Online Handbook pushbutton in
9. Including Customer Fields in Document Splitting

Document splitting is used to split posting data according to specific document splitting criteria defined in General Ledger Accounting. Typically, document
splitting is used to create balance sheets at the profit center level or used for segment reporting. Nevertheless, document splitting can also be applied to customer
fields. It can be used even to create balance sheets with customer fields.
If you decide to perform document splitting using customer fields, we recommend examining your processes with regard to document splitting and drawing up a
corresponding concept for those processes. In some circumstances, incorrect or incomplete document splitting settings can negatively effect General Ledger
Accounting. See also SAP Note 891144.
As with the standard fields, you can use the Required Entry Field and Zero Balance options for customer fields. You should use no more than two or three fields
- standard fields and customer fields alike - for document splitting. If you intend to use more fields for document splitting, you should seriously consider whether you
really need to create a complete balance sheet for all dimensions.
You make the document splitting settings under
Splitting
.
Business Transactions
Document
For more information on document splitting, see Document Splitting .
1.4.4 Scenario in General Ledger Accounting

Definition
The scenario combines Customizing settings from different business views. In these Customizing settings, you specify which posting data is transferred from
different application components in General Ledger Accounting, such as cost center update or profit center update.
Use
You assign the desired scenarios to your ledgers. For each ledger, you define which fields are filled with posting data from other application components.
To assign a scenario to a ledger, in Customizing for Financial Accounting (New) , choose
Ledgers
(see also Making Settings for Ledgers ).
Ledgers
SAP delivers a number of scenarios in the standard system. You cannot define your own scenarios.
To display the fields for a scenario, in Customizing for Financial Accounting (New) , choose
Fields
Display Scenarios for General Ledger Accounting
.
Ledgers
Structure
For each scenario, the system transfers the posting data relevant for General Ledger Accounting from the actual and plan documents.
Overview of the Scenarios Delivered by SAP
Scenario
Fields Filled
Technical Field Name
Cost center update
Cost center
Sender cost center
RCNTR
SCNTR
Preparation for consolidation
Trading partner
RASSC
Transaction type
RMVCT
Business area
Business area
Trading partner business area
RBUSA
SBUSA
Profit center update
Profit center
PPRCTR
Partner profit center
PRCTR
Segment reporting
Profit center
Segment
Partner segment
PRCTR
PSEGMENT
SEGMENT
Cost of sales accounting
Functional area
Partner functional area
RFAREA
SFAREA
Caution
You have to set up cost of sales accounting . The Functional Area field is not filled automatically by the assignment of the scenario to your ledger. For
more information, see Activating Cost of Sales Accounting .
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Integration
If you use document splitting , define the fields of a scenario that you have assigned to the ledger as document splitting characteristics .
Note
For more information, see Making Settings for Document Splitting .
1.4.4.1 Profit Center Update

Purpose
You opt for the Profit Center Update scenario if you want to portray profit center accounting in new General Ledger Accounting.
A profit center is an organizational unit that reflects a management-oriented structure of the company and for which an individual period result can be determined.
The division of a company into profit centers makes it possible for management responsibility to be delegated to these local organizational units and enables these
organizational units to be self-controlled. In this way, a profit center acts like a company within the company.
Note
The manager of a profit center is responsible for costs and revenues, whereas the manager of a cost center deals with the units in which capacity costs
arise.
With Profit Center Accounting , you determine internal operating profit for a profit center using either period accounting or cost of sales accounting. You can also
draw up balance sheets for profit centers and output financial key figures (such as return on investment, cash flow, or sales per employee). For this, you convert
the profit center into an investment center .
Implementation Considerations
You want profit center accounting to be integrated in the General Ledger Accounting application component as opposed to using the classic Profit
Center Accounting application component (in Enterprise Controlling) in parallel to General Ledger Accounting.
You have therefore activated the Profit Center Update (FIN_PCA) scenario in Customizing for Financial Accounting (New) under
Ledgers
.
Note
It is not useful to activate classic Profit Center Accounting alongside the Profit Center Update scenario, especially since this would increase the data volume.
If you already use classic Profit Center Accounting and would now like to perform profit center accounting in new General Ledger Accounting, you can continue
to run classic Profit Center Accounting in parallel to the Profit Center Update scenario in new General Ledger Accounting during an interim phase.
Nevertheless, we would advise against using this parallel setup in the long term due to the effort required for reconciliation and the increased volume of data.
(See also SAP Note 826357 and the restrictions described therein.)
Performing profit center accounting within new General Ledger Accounting offers the following advantages:
You can use document splitting. By using document splitting, you can display payables and receivables specific to the profit centers where they occurred
and, if desired, you can also create balance sheets at the profit center level.
For more information, see Document Splitting .
There is no need for any reconciliation tasks between General Ledger Accounting and Profit Center Accounting.
For more information on customizing Profit Center Accounting, see the documentation in the Implementation Guide (IMG) under
General Ledger Accounting (New) Master Data Profit Center
.
Integration
If you want to display payables and receivables specific to the profit centers where they occurred, you have to use document splitting.
If you use the Segment Reporting scenario with the Segment characteristic, you also need to activate the Profit Center Update scenario.
In Profit Center Accounting, you can use period accounting and/or cost of sales accounting. If you want to use cost of sales accounting, you must additionally
activate the Cost of Sales Accounting scenario and make the corresponding settings for Cost of Sales Accounting .
Features
Determining the Period Result and Creating a Balance Sheet
The main aim of profit center accounting is to determine the period result for each profit center. The SAP system allows you to portray the period result according to
both period accounting as well as cost of sales accounting.
By assigning different balance sheet items (such as fixed assets, payables and receivables, material stocks, and work in process) to profit centers, you can also
output your companys fixed assets by profit center. In this way, you use your profit centers as investment centers. This also makes it possible for you to
determine a number of financial key figures by profit center, including return on investment, working capital, and cash flow.
Goods movements between profit centers can be valuated either at external prices, group-internal prices, or specially defined transfer prices. For more
information, see Transfer Prices in New General Ledger Accounting .
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Organization
You can divide up your company into profit centers in the following ways:
By product (product lines, divisions)
By region (locations), or
By function (production, sales)
Profit Center Accounting can thus be used by companies in all sectors of industry (machinery, chemicals, services, and so on) and for all forms of manufacturing
(such as repetitive manufacturing, make-to-order production, or continuous flow production).
The assignments of all profit-relevant objects to profit centers play an important role. These determine how your business is divided up into areas of responsibility.
You make these assignments in the master data of the original objects (such as materials, cost centers, orders, projects, sales orders, assets, cost objects, or
profitability segments).
Every profit center is assigned to the controlling area organizational unit. All profit centers of a controlling area are assigned to a profit center standard
hierarchy that reflects the organizational structure of profit center accounting in your company.
Actual Postings
For manual G/L account postings in General Ledger Accounting, you can specify the profit center or partner profit center. In the case of primary cost elements,
the profit center or partner profit center is derived automatically from the cost-relevant account assignment. For payables and receivables as well as for
automatically generated posting items, yon cannot enter the profit center manually. If you use document splitting, the system can provide these items with a profit
center.
Real-Time Integration of Controlling with Financial Accounting

If an allocation in Controlling leads to a change in the characteristics relevant for General Ledger Accounting (such as profit center or functional area), a shift
occurs in the affected items in the profit and loss statement. Consequently, the system needs to forward this information to Financial Accounting.
The real-time integration enables all Controlling documents to be transferred directly to Financial Accounting with the detailed information required by General
Ledger Accounting. This means that Financial Accounting is always reconciled with Controlling.
For more information, see Real-Time Integration of Controlling with Financial Accounting .
Data from Upstream Applications

Data from upstream applications (such as Logistics) generally already contains a profit center or a partner profit center as a result of the assignment of objects
(such as material or sales order) to a profit center.In some business transactions, the profit center or partner profit center is determined for selected items (such as
payables or receivables) during document splitting.
With the standard settings, the system updates to new General Ledger Accounting any additional lines created for goods movements between profit center
boundaries when the following prerequisites are met:
You use transfer prices.
You use the profit center valuation approach.
You have assigned as a parallel currency the currency type and valuation type of the profit center valuation to the leading ledger as well as to the other
relevant ledgers.
If you do not use the profit center valuation approach in the system, you can use the Business Add-In (BAdI) Update of Internal Revenues Between Profit Centers
( FAGL_INTERNAL_ACCOUNTS ) to activate the update of additional lines created in the legal valuation view. In such cases, the system updates the additional
lines in all ledgers in new General Ledger Accounting.
Planning
You can perform planning at the profit center level.
For more information, see Planning .
Reporting
The Reporting tool offers flexible analysis options for analyzing plan and actual data that has been posted. The reports in the standard delivery represent a simple
information system for controlling profit centers. In addition, you can use various tools to create your own reports to tailor them to your individual requirements.
Tools
General Ledger Accounting provides a range of tools, such as validation, substitution, archiving, and Application Link Enabling (ALE).
Constraints
Profit Center Accounting is always performed within a controlling area. SAP does not support profit center accounting that is performed across all controlling areas.
See also:
SAP Note 826357.
1.4.4.1.1 Authorizations for Profit Centers

Use
You can define profit center authorizations for posting, clearing, and displaying documents.
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Prerequisites
You have made the following settings in Customizing:
1. In Customizing for Financial Accounting (New) , you have activated the scenario Profit Center Update for at least one ledger.
2. You have assigned the authorizations for the desired profit centers in the users profile.
3. In Customizing for Financial Accounting (New) , you have activated the authorization check for profit centers under
Settings (New) Authorizations
Activate Authorization Check for Profit Centers
.
See also the prerequisites detailed in the documentation on this IMG activity as well as the link to the documentation on authorization object K_PCA .
Features
When you have activated the authorization check for profit centers, the system reacts as follows:
A document can only be posted if the user has authorization for all profit centers to which postings were made in the document. The authorization check is
performed simultaneously during data entry.
For manual clearing, the system only selects those open items that, in accordance with the general ledger view, make postings to profit centers that are
initial or for which the user is authorized.
For document display, the system only displays those line items for which the profit centers are initial or in which postings are made to authorized profit
centers.
Note
The authorization check for profit centers does not enable transactions to be processed entirely from the point of view of profit centers. This means, for
example, that automatic payment processes and automatic clearing continue to be performed centrally and not specific to profit centers - even when the
authorization check is activated for profit centers.
1.4.4.2 Segment Reporting

You use segment reporting to portray the items in the financial statements by segment. The detailed results are then presented by segment. Annual financial
statements supplemented by the segment information from segment reporting provide deeper insights into the financial position, asset position, and profit situation
of a company.
Segment reporting is required by some accounting principles, such as US GAAP and IFRS.
Integration
On the basis of the documents in new General Ledger Accounting, the system determines the segments that are relevant for the individual balance sheet items.
The documents only contain segment information when document splitting is activated with the Segment characteristic.
Note
In the case of documents that have been transferred from Contract Accounts Receivable and Payable (FI-CA) , it is not possible to perform document
splitting subsequently in new General Ledger Accounting. Such documents must therefore already contain the segment information before the transfer. For
more information about using segment reporting in combination with Contract Accounts Receivable and Payable , see Integration with New General Ledger
Accounting (FI-GL).
Prerequisites
The following prerequisites must be met for segment reporting:
In Customizing for Enterprise Structure under
Definition Financial Accounting Define Segment , you have defined the segments that are relevant
for segment reporting.
For information about segment derivation, see Segments.
In Customizing for Financial Accounting (New) under
Ledger Assign Scenarios and
Customer Fields to Ledgers , you have assigned the scenario Segment Reporting to the ledgers that you want to include in segment reporting.
You have made the default settings for document splitting in Customizing for Financial Accounting (New) under
Business Transactions
Document Splitting .
Furthermore, you have made the following settings specifically for segment reporting:
In the activity Define Document Splitting Characteristics for General Ledger Accounting , you have defined the segment as a document splitting
characteristic. For the system to produce a zero balance for each document, you need to have set the Zero Balance indicator for the segment.
In the activity Define Zero-Balance Clearing Account , you have specified a clearing account for the line items that the system creates during
document splitting to produce a balance of zero for the Segment characteristic.
For more information about the Customizing settings for document splitting, see Making Settings for Document Splitting.
For the segment to be shown in the G/L account items in the entry view, we recommend making the following settings:
Fields
Define Field Status Variants
, define the segment as an Optional Entry for all relevant field status variants. This affects all field status variants of the field status groups that are
relevant for transferring the accounts to General Ledger Accounting.
Financial Accounting Global Settings (New) Document Define Posting Keys , define the
segment as an Optional Entry for all relevant posting keys.
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Note
If you use FI-CA integration, you have to make additional settings. For more information, see Integration with New General Ledger Accounting (FI-GL).
More Information
For more information about implementing new General Ledger Accounting together with segment reporting and FI-CA integration, see SAP Note 1502792.
1.4.4.3 Cost of Sales Accounting

Use
The profit and loss statement of an organization can be created according to two different procedures:
Period accounting
Cost of sales accounting
Cost of sales accounting compares the sales revenue for an accounting period with the manufacturing costs of the activity. The expenses are allocated to the
commercial functional areas (manufacturing, sales and distribution, administration, and so on). Expenses and revenues that cannot be assigned to the functional
areas are reported in further profit and loss items, sorted according to expense and revenue type.
With this type of grouping, cost of sales accounting identifies where costs originate in a company. It therefore portrays the commercial purpose of the expense.
Prerequisites
You have made the required settings in Customizing. For more information, see Activating Cost of Sales Accounting .
1.4.4.3.1 Functional Areas

Definition
A functional area is an account assignment characteristic that sorts operating expenses according to functions. For example:
Production
Administration
Sales
Research and development
Use
If you use cost of sales accounting, you have to sort your operating expenses by functional area.
You define your functional areas in Customizing for Financial Accounting (new) under
Standard Fields
Functional Area for Cost of Sales Accounting Define Functional Area
.
Ledgers
Fields
Integration
You can add the functional area to the master data of various objects. During posting, the system derives the functional area from the master data of the assigned
objects. For more information, see Deriving the Functional Area .
1.4.4.3.2 Activating Cost of Sales Accounting

Process Flow
Make the following settings in Customizing for Financial Accounting (New) , under Financial Accounting Global Settings (New):
1. Assign the scenario Cost of Sales Accounting to all ledgers in which you want to use it.
Choose
Ledgers
Ledgers
. If you do not use parallel ledgers, assign the scenario Cost of
Sales Accounting to the leading ledger.
2. Define your functional areas:
Choose
Ledgers
Fields
Standard Fields
Functional Area for Cost of Sales Accounting Define Functional Area
.
3. Choose
Ledgers
Fields
Standard Fields
Functional Area for Cost of Sales Accounting Activate Cost of Sales Accounting for Preparation
.
This means that the Functional Area field is ready for input in the master data of the objects, but the functional area is not yet derived during posting.
4. Add the functional area to the master data of the desired objects:
Choose
Ledgers
Fields
Standard Fields
Functional Area for Cost of Sales Accounting Enter Functional Area
. For more information, see
Functional Area in Master Data .
5. You can also define a substitution for deriving the functional area.
Choose
Tools
Validation/Substitution Define and Activate Substitution for Cost of Sales Accounting
.
Note
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You should only define a substitution if you have additional requirements for the derivation of the functional area. First check whether it would suffice to
add the functional area to the master data of the objects.
6. Activate cost of sales accounting for your company codes.
Choose
Ledgers
Ledgers
Activate Cost of Sales Accounting
Note
For cost of sales accounting to be portrayed, it must be active for the company code and the corresponding ledgers.
Result
You have activated cost of sales accounting. The system derives the functional area of the postings. For more information, see Deriving the Functional Area .
You can create a profit and loss statement according to cost of sales accounting. For more information, see Creating Financial Statements According to Cost of
Sales Accounting .
1.4.4.3.2.1 Functional Area in Master Data

Use
You can add the functional area to the master data of various objects:
G/L account
Cost element
Cost center
Orders
Order type
Internal order
Sales order for make-to-order production and requirements class
Maintenance, service, and QM order
Production order, product cost controller, and cost object hierarchy
WBS elements
Project profile and project definition
WBS element
Networks
Network type
Network header
Network activity
During posting, the system derives the functional area from the master data of the assigned objects. For more information, see Deriving the Functional Area .
Prerequisites
If you want to be able to enter the functional area in the master data of the specified objects, the Functional Area field in the master data must be ready for input.
You need to have activated cost of sales accounting for your company codes or activated it for preparation. You make the settings in Customizing for Financial
Accounting (new) under
Financial Accounting Global Settings (New) Ledgers:
Fields
Ledger
Standard Fields
Functional Area for Cost of Sales Accounting
Activate Cost of Sales Accounting
Activate Cost of Sales Accounting for Preparation
Note
The master data of the following objects is not company code-dependent, rather it is assigned to higher-level organizational units:
Object
Assigned organizational unit
G/L account
Chart of accounts
Cost element
Cost center category
Client
Order type
In such cases, the Functional Area field is ready for input in all company codes of a client, provided that the status of cost of sales accounting is either In
Preparation or Active for at least one company code of the client.
Features
You have the following options for adding the functional area to the master data of the objects specified:
Add functional area
You can add the functional area provided that no postings exist for this object.
Change functional area
You can change a functional area that has already been entered as long as no postings exist. Where postings already exist, you can no longer change the
functional area. Postings that have already been made cannot be changed automatically. The functional area is derived only in the case of new postings.
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Note
However, if you have to change the functional area and postings already exist, you can change the error message from work area FH with number 600
to a warning message and then change the functional area. You do this in Customizing for Financial Accounting (New) under
Global Settings (New) Tools
Change Message Control. You then have to transfer existing postings manually.
1.4.4.3.2.1.1 Functional Area in Internal Orders

Use
You can enter the functional area in the master data of internal orders:
Features
When you create an internal order, the system checks whether a functional area exists in the order type or in the model order.
If a value exists, the value is transferred as default value into the master data of the internal order.
If there is no value, the system checks whether a functional area exists for the specified responsible cost center. If a value exists in the cost center, this
value is transferred as default value into the master data of the internal order.
SAP provides the user exit COOPA_01 in the standard system. You can use this to check whether the functional area in the master data matches the functional
area in the order type. You can also define your own checks in this user exit.
Recommendation
To ensure the consistency of the functional area in the master data of internal orders and the responsible cost center, you define the Functional Area field as
output field.In this way, you ensure that the functional area cannot be entered manually in the internal order.In Customizing for Controlling, choose
Internal
Orders
Order Master Data Screen Layout Select Fields
.
Activities
Choose
Controlling
Internal Orders
Master Data
Order
Create
or Change .
1.4.4.3.3 Deriving the Functional Area

Use
To sort expenses according to corporate functions, the system derives the functional area for the following postings:
Primary postings (postings in Financial Accounting) to a profit and loss account
Secondary postings (allocations in Controlling)
Note
The functional area is derived for both objects involved in the allocation.
In the following cases, no functional area is derived:
Postings to balance sheet accounts
Entry of statistical key figures in Controlling
Prerequisites
To enable the system to derive the functional area for a posting, cost of sales accounting must be active for the company code in which the posting is performed.
For more information, see Activating Cost of Sales Accounting .
Features
The system derives the functional area during document entry based on the information in the coding block. The functional area appears on the entry screen.
It is derived as follows:
1. From the master records of the assigned objects
If an object is assigned during a posting, the system checks whether a functional area has been entered in the master record of the object. The system
retains this functional area provisionally.
2. From the master record of the G/L account or the cost element
The system checks whether a functional area is entered in the master record of the cost element or the profit and loss account. This functional area
overwrites the functional area derived from the assigned object.
3. Using substitution for the component Financial Accounting, event 0006 . If a functional area has already been determined, this is overwritten with the
functional area obtained via substitution.
Definition of a substitution is necessary in the following cases:
If you cannot enter a functional area in the master data of an object such as business process or real estate objects.
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If you want to define exceptions where the system should not derive the functional area from the object.
Note
If you remove the indicator Determine Functional Area on Entry Screen in Customizing (
Financial Accounting (New) Financial Accounting Global
Settings (New) Tools
Customer Enhancements
Enhance Determination of Functional Area
), the system does not derive the functional area
until you have saved the document. Consequently, it is only visible once you have saved. The system derives the functional area via substitution for the
component Financial Accounting, event 0005 .
1.4.4.3.4 Creating Financial Statements According to Cost of

Sales Accounting
Use
You can create financial statements according to cost of sales accounting using the standard report 0SAPBSPL-01 .
Prerequisites
Your Financial Accounting is reconciled with Controlling. For more information, see Real-Time Integration of Controlling with Financial Accounting .
You have defined a financial statement version where you have assigned functional areas to your profit and loss items. For more information, see Financial
Statement Versions with Functional Areas .
Features
The profit and loss statement is organized according to your functional areas. The system compares the figures for the selected fiscal year and the preceding fiscal
year and displays the variance between the two fiscal years.
Activities
1. In the SAP Easy Access screen, go to the initial menu and choose
Accounting Financial Accounting General Ledger Information System
General Ledger Reports (New) Balance Sheet/Profit and Loss Statement/Cash Flow General Actual/Actual Comparisons
Financial Statements
Actual/Actual Comparison.
2. Run the report with your own financial statement version.
You can use these sample reports as templates for your own reports. You can make the settings for copying, defining, and editing drilldown reports in Customizing
for Financial Accounting (New) under
General Ledger Accounting (New) Information System Drilldown Reports (G/L Accounts)
.
For more information about defining drilldown reports, see the SAP Library under Defining Drilldown Reports .
You can also use the Report Painter to create your own reports. Since the Report Painter works with sets for the grouping, you have to convert your financial
statement versions into sets.
1.5 Real-Time Integration of Controlling with Financial Accounting

During allocations in Controlling, most of the postings created do not affect Financial Accounting. These postings do not update any G/L account transaction
figures; they are postings within Controlling. If, however, an allocation in Controlling leads to a change in the functional area or any other characteristic (such as
Profit Center or Segment) that is relevant for evaluations in Financial Accounting, a shift occurs between the affected items in the profit and loss statement. For this
reason, this information has to be transferred to Financial Accounting. This reconciliation between Controlling and Financial Accounting takes place by means of
real-time integration.
As a result of real-time integration, all Controlling documents that are relevant for General Ledger Accounting are transferred from Controlling to General Ledger
Accounting in real time. This means that Financial Accounting is always reconciled with Controlling.
A document is created in Financial Accounting for each posting in Controlling. This means that the detailed information contained in the CO documents is always
available in reports in New General Ledger Accounting. This information can be sorted by the following, for example:
Functional area
Cost center
Internal order
Integration
Real-time integration replaces the reconciliation postings from the reconciliation ledger. Consequently, you do not need a reconciliation ledger.
If, however, you do not set the Reconciliation Ledger Active indicator in Customizing for the controlling area, you cannot use the reports belonging to report
groups 5A* (5AA1-5AW1). You set this indicator in Customizing for Controlling under
General Controlling Organization Maintain Controlling Area . The
reconciliation ledger serves as the data source for reports belonging to the report groups 5A*. You find these reports in the SAP Easy Access menu under
Accounting
Controlling
Cost Element Accounting
Information System
Reports for Cost and Revenue Element Accounting
Replacement reports are available as follows:

You find the reports in the SAP Easy Access menu under
Accounting Controlling Cost Element Accounting Information System Reports for
Cost and Revenue Element Accounting (New) .
You can create additional reports in report group 5A21. You can assign the report group to any drilldown report of New General Ledger Accounting using the
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report-report interface.
From the report Financial Statements Actual/Actual Comparison , you can call up the report Cost Elements: Breakdown by Company Code . You find the
report Financial Statement: Actual/Actual Comparison in the SAP Easy Access menu under
Accounting Financial Accounting General Ledger
Information System General Ledger Reports (New) Balance Sheet/Profit and Loss Statement/Cash Flow General Actual/Actual Comparisons .
You can define account determination for each controlling area. You do this in Customizing for Financial Accounting (New) under
Real-Time Integration of Controlling with Financial Accounting Account Determination for Real-Time Integration . In this way, you
use the same account determination as for the reconciliation ledger (transaction OK17). You can then use the reconciliation ledger reports to compare FI balances
with CO balances.
Prerequisites
If you use real-time integration in at least one company code, you need to have activated company code validation for the related controlling area. You do this in
Customizing for Controlling under
General Controlling Organization Maintain Controlling Area Activate Components/Control Indicators . Otherwise, the
reconciliation between Financial Accounting and Controlling at company code level is not possible.
In Customizing for Financial Accounting (New) , you have processed the Customizing activities under
Real-Time Integration of Controlling with Financial Accounting .
Ledgers
Recommendation
Activate real-time integration for all company codes between which you want to make CO-internal allocations.
In the Customizing activity Define Variants for Real-Time Integration , do not include all CO line items in the transfer. If the same line items are to be
transferred as through the reconciliation posting from the reconciliation ledger, select the following line items:
Cross-Company Code
Cross-Business Area
Cross-Functional Area
Cross-Fund (if you use Public Sector Management )
Cross-Grant (if you use Public Sector Management )
Features
Value flows within Controlling that are relevant for General Ledger Accounting – such as assessments, distributions, confirmations, and CO-internal
settlements – are transferred immediately. The FI documents are posted with the COFI business Transaction . They contain the number of the CO
document. This means that you can call up the CO document from the FI document, and vice versa.
Activities
If a document could not be transferred because the posting period was blocked in Financial Accounting or no account was found, for example, the document is
included in a postprocessing worklist. You need to check this worklist regularly and process any documents in it. From the SAP Easy Access menu, choose
Accounting Financial Accounting General Ledger Corrections
Post CO Documents to FI .
Example
An internal order for business area 0001 is settled to a cost center of business area 0002. The document from this allocation is transferred in real time to Financial
Accounting.
1.6 Parallel Accounting

Purpose
You can portray parallel accounting in your SAP system. This enables you to perform valuations and closing preparations for a company code according to the
accounting principles of the group as well as other accounting principles, such as local accounting principles.
Example
Parallel accounting is necessary for a German subsidiary of an American group. The German subsidiary has to create financial statements according to the
accounting principles of the group (such as US GAAP) as well as according to German commercial law (HGB).
Note
To simplify matters, this documentation assumes two parallel accounting principles.
You can use the following approaches to portray parallel accounting in the SAP system.
Portrayal Using Additional Accounts
Portrayal Using Parallel Ledgers
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You can also continue to use the option for portraying parallel accounting using an additional company code. However, this approach is not supported by all
application components. For more information, see Portrayal Using Additional Company Code .
Note
The solution scenarios described require that you have customized the application components that you use consistently.
For information about the settings for parallel accounting for the individual components, see the links in the list under Integration.
Note
If you already use new General Ledger Accounting in the production system and want to subsequently perform the switch from an existing account approach
to the ledger approach in new General Ledger Accounting, you have to use the General Ledger Migration Cockpit with scenario 8 . For more information,
see Subsequent Implementation of Ledgers (Scenarios 7 and 8) and Subsequent Switch from Account to Ledger Approach (Scenario 8) .
Integration
Parallel accounting is supported by the following application components:
Financial Accounting (FI)
Asset Accounting (FI-AA)
Treasury and Risk Management (TRM)
Controlling (CO)
Inventory Accounting (MM and ML)
Note
For information about the general settings for parallel accounting, see Defining and Assigning Accounting Principles .
1.6.1 Portraying Parallel Accounting

Use
You can use the following approaches to portray parallel accounting in your SAP System:
You can also continue to use the option for portraying parallel accounting using an additional company code. However, this approach is not supported by all
application components. For more information, see Portrayal Using Additional Company Code .
Note
If you already use new General Ledger Accounting in the production system and want to subsequently perform the switch from an existing account
approach to the ledger approach in new General Ledger Accounting, you have to use the General Ledger Migration Cockpit with scenario 8 . For
more information, see Subsequent Implementation of Ledgers (Scenarios 7 and 8) and Subsequent Switch from Account to Ledger Approach (Scenario
8) .
1.6.1.1 Portrayal Using Additional Accounts

Use
You can portray parallel accounting in your SAP system by creating additional accounts. This means that you have different account areas:
One joint account area for postings that are the same for both accounting principles
One area with specific accounts for each accounting principle. Each business transaction that, dependent on the accounting principle, leads to a different
posting is posted to the corresponding specific account area.
When you perform closing according to a specific accounting principle, the common accounts and the specific accounts for this accounting principle are
evaluated.
Account Areas for Portraying Parallel Accounting Using Additional Accounts
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Recommendation
All methods of parallel valuation in the SAP system (such as value adjustments or results analysis) support parallel accounting using additional accounts.
The additional accounts approach is particularly useful if the number of valuation differences in your accounting principles is limited and the number of
specific (parallel) G/L accounts is acceptable.
Prerequisites
If you introduce this approach, note the following:
Systematic Assignment of Account Numbers
Before you create the G/L accounts for the specific account areas, you should set up a concept for number assignment.
Retained Earnings Account and Balance Carryforward
You can manage a separate retained earnings account for each accounting principle. This means that, at a fiscal year change, you can carry forward the
balances of the profit and loss accounts from the specific account areas to the retained earnings account specified. You only have to carry forward the
balances once.
When you create the G/L accounts for the specific account areas, make sure that you assign a separate P&L statement account type for each account
area. Then assign a separate retained earnings account to each P&L statement account type.
Note
For more information, see Balance Carryforward .
Features
Financial Statement Versions
You can create a separate financial statement version for each accounting principle. This means that, when you create financial statements, you can select
a separate structure for each accounting principle.
Complete Postings versus Difference Postings
You can perform parallel postings in the specific account areas either as complete postings in both areas or as difference postings:
In Asset Accounting (FI-AA), difference postings and complete postings are supported.
The application components FI, CO, and CFM only support complete postings.
The Material Ledger only supports difference postings.
Reporting
For reporting, you can use the following tools in this approach:
Drilldown Reports
Report Writer and Report Painter Reports
To create financial statements, you can use the report Financial Statements (RFBILA00)
Activities
Create accounts that can be posted to in the company code. From the SAP Easy Access screen, choose
Ledger Master Records
G/L Accounts
Individual Processing
Accounting
General
Centrally
In Chart of Accounts
In Company Code
1.6.1.2 Portrayal Using Parallel Ledgers

Use
In General Ledger Accounting, you can perform parallel accounting by running several parallel ledgers (general ledgers) for different accounting principles. During
posting, you can post data to all ledgers, to a specified selection of ledgers, or to a single ledger:
The data required according to the accounting principle for the consolidated financial statements is managed in the leading ledger of the general ledger (see also
Ledgers ). This leading ledger is integrated with all subsidiary ledgers and is updated in all company codes. This means that it is automatically assigned to all
company codes.
For each additional (parallel) accounting principle, create an additional (non-leading) ledger in the relevant company codes.
We recommend that you implement this parallel ledger approach if the number of G/L accounts would be unmanageable with the approach using additional
accounts.
Advantages:
You manage a separate ledger for each accounting principle.
You can use standard reporting for the leading ledger and all other parallel ledgers.
With this approach, you can portray different fiscal year variants.
The number of G/L accounts is manageable.
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Disadvantage:
The use of parallel ledgers increases the volume of data.
Integration
You can post to the parallel ledgers from various different SAP application components:
Controlling (CO)
Materials Management (MM)
Prerequisites
To portray parallel accounting using parallel ledgers, you have to make various settings in Customizing.
For information about the general settings, see Defining and Assigning Accounting Principles .
For information about the settings to be made in the components, see the sections on parallel accounting in the application components mentioned above.
Features
You can use the following functions for your parallel ledgers:
Complete Ledger
Parallel ledgers are always managed as complete ledgers. This means that all postings for which there are no valuation differences are posted to the leading and
the non-leading ledgers in each company code.
Ledger Group
You can combine any number of ledgers in a ledger group. In this way, you simplify the tasks in the individual functions and processes of General Ledger
Accounting. This means that you can enter a posting for several ledgers simultaneously (see also Ledger Groups ).
Ledger Selection
Postings for which no ledger or ledger group is specified are always updated in all ledgers.
In the case of manual valuation postings, you can enter the ledger group. This posting is then only updated in the ledgers contained in this ledger group.
Documents created by automatic valuations, such as the foreign currency valuation and currency translation , contain the accounting principle . For the system
to determine the ledger to which the posting is made, you need to have defined accounting principles in Customizing and assigned the desired ledger group to
each of these accounting principles.
We recommend that you define a separate document type for the manual postings that only need to be updated in specific ledgers.
For more information, see Clearing and Posting Specific to Ledger Groups .
Reporting
Drilldown Reports
Report Writer and Report Painter Reports
To create financial statements, you can use the report Financial Statements (RFBILA00) for all ledgers.
Activities
The system performs all postings automatically according to the Customizing setting made.
Manual Postings:
You can post manual postings that are only relevant for one individual ledger as follows: In the SAP Easy Access screen, choose Accounting Financial
Accounting General Ledger Posting Enter General Posting for Ledger Group
1.6.1.2.1 Defining and Assigning Accounting Principles

Use
For data to be posted automatically to your parallel ledgers, you have to make various settings for the accounting principle and the valuation areas in the different
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application components.
Prerequisites
You have defined your ledgers and ledger groups.
Note
For more information, see Making Settings for Ledgers .
Procedure
Make settings in the following application components:
In the Implementation Guide for Financial Accounting (New) , choose
Ledgers
Parallel Accounting
1. Define Accounting Principles

Specify your parallel accounting principles.
2. Assign Accounting Principle to Ledger Groups
Assign the accounting principle whose values are to be posted to the parallel ledger to the corresponding ledger group .
3. Assign an accounting principle to the valuation area of General Ledger Accounting. (You have already assigned this accounting principle to a ledger group
under point 1.)
General Ledger Accounting (New) Periodic Processing Valuate Assign
Valuation Areas and Accounting Principles.
Note
To portray parallel accounting via additional accounts or parallel ledgers, you may have to make additional settings for the individual functions. For more
information, see Parallel Accounting in Financial Accounting .
Assign a ledger group to each posting valuation area. Assign the ledger group that contains the leading ledger to the leading valuation area 01. You do not
have to assign accounting principles.
Note
For more information about the settings in Asset Accounting, see Parallel Accounting in Asset Accounting .
Corporate Finance Management (CFM)
In the Implementation Guide for Corporate Finance Management , choose
Transaction Manager
Assign Accounting Codes and Valuation Areas.
On the detail screen, you assign the relevant accounting principles to the valuation areas of CFM.
General Settings
Accounting
Organization
Note
To portray parallel accounting via parallel ledgers, you may have to make additional settings for the individual functions. For more information about the
settings for parallel accounting in CFM, see Settings for Parallel Accounting .
Controlling
Specify the accounting principles for goods in process and results analysis.
1. Goods in process:
In the Implementation Guide for Controlling , choose
Product Cost Controlling Cost Object Controlling
Closing Work in Process
Define Posting Rules for Settling Work in Process
.
2. Results analysis:
In the Implementation Guide for Controlling , choose
Product Cost Controlling Cost Object Controlling
End Closing Results Analysis
Define Posting Rules for Settlement to Financial Accounting
.
Product Cost by Order
Period-End
Product Cost by Sales Order
Period-
Note
For more information, see Parallel Accounting in Controlling .
Materials Management
When you perform the alternative valuation run, specify an accounting principle on the Settings tab page.
Note
For more information, see Parallel Accounting in Materials Management .
1.6.1.2.2 Change in Leading Valuation

If you want to produce your consolidated financial statements in accordance with a different accounting principle (for example, International Financial Reporting
Standards (IFRS)), you need to change the leading valuation in new General Ledger Accounting. This change is especially important if the group wants to change
how it performs closing as follows:
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Publish the individual account closing using different international reporting (such as IFRS instead of US GAAP)
Group-wide change from local reporting to international reporting (such as IFRS) to unify the group reporting procedure
The change is made by means of a ledger switch whereby the current leading ledger is switched with a non-leading ledger so that the latter becomes the future
leading ledger: The non-leading ledger with the accounting principle to which you want to switch becomes the leading ledger at the start of the new fiscal year. The
current leading ledger with the accounting principle currently relevant for the group becomes a non-leading ledger. The ledger switch takes effect with the change
in fiscal year. The fiscal year at the start of which the ledger switch is implemented is referred to as the "switch year".
See an example of a ledger switch in the following figure.
Figure: Example of a Switch in Leading Ledger
In this way, you can change the leading valuation without having to make transfer postings. Furthermore, since the ledgers themselves, their data, and their
documents remain unchanged, there are no additional obligations to produce supporting documents for auditing purposes.
To be able to change the leading valuation, you need to ensure that the following prerequisites are met:
You have activated the business function FI-GL (New), Change in Leading Valuation (such as IFRS) (FIN_GL_CHNG_LEAD_VAL).
You use new General Ledger Accounting and you have deactivated updates to classic General Ledger Accounting in Customizing under
Financial
Accounting Global Settings (New) Tools .
You use multiple ledgers to portray parallel accounting (the "ledger approach"). You already use a non-leading ledger to portray in parallel the accounting
principle that you want to have as your leading valuation in future. That is to say, the approaches and values are updated according to this accounting
principle.
If, in addition to new General Ledger Accounting, you also use a special purpose ledger, check whether it has a reference ledger assigned to it. This is
important because special purpose ledgers are updated on the basis of a reference ledger.
If a reference ledger is assigned, you do not need to take any further action: No changes are made to the special purpose ledger in terms of contents
and how data is updated.
If no reference ledger is assigned, check whether you need to change how updates are managed (for example, by assigning a reference ledger in
the Customizing transaction GCL2).
When actual data from Controlling (CO plan version 0) is transferred to the special purpose ledger, check whether you want to update the special purpose
ledger with the new CO values or whether you want to convert it.
If you use classic Asset Accounting (FI-AA), note the following:
In classic Asset Accounting, there must be a fixed assignment between valuation area 01 and the leading ledger. To be able to perform the ledger switch,
you need to activate new Asset Accounting because there is no fixed assignment of valuation areas to ledgers in new Asset Accounting. For more
information, see the documentation of the business function FI-AA, Parallel Valuation (FIN_AA_PARALLEL_VAL).
If you use SAP Treasury and Risk Management (TRM), you are not permitted to perform valuation there according to different accounting principles.
If one or more of these prerequisites are not met, there are alternative options open to you. For more information, see Alternatives to the Ledger Switch.
Integration
With the change in leading valuation, the values in Controlling (CO) are calculated and updated on the basis of the new accounting principle; this is because only
the leading ledger is integrated with Controlling.
Features
SAP provides a step-by-step process to assist you in performing the change in leading valuation and also delivers the role Switch Leading Valuation
(SAP_FI_GL_SPECIAL_CLOSE). The process comprises steps in the Customizing system and the production system. You perform the individual steps as
tasks in task lists of the Closing Cockpit. For this, you call directly from the SAP GUI specific Web Dynpro applications delivered in the above-mentioned role. For
each step, there is documentation explaining the purpose of the step. From a technical point of view, each step corresponds to a separate activity in the system.
Some activities are performed automatically by the system (for example, some activities following a transport).
Status management is used to ensure that you can only perform the steps in the correct sequence.
After you have checked the prerequisites, you create a switch project. Your switch project is then used in status management and in control processes. Each time
that a step is completed, the system enters a message in a log for your switch project so that all members of the project team set up for the change in leading
valuation can check the status of the switch project at any time.
Before performing the steps necessary for the production system, you can try them out in a test system first. However, you must perform the steps in the
production system for the change in valuation to take effect.
You need to create the task lists that you use in the Customizing and production systems. You create them in Customizing on the basis of the templates delivered
by SAP for the Closing Cockpit. For more information, see the documentation in Customizing for Financial Accounting (New) under
Global Settings (New) Ledgers
Ledger Change in Leading Valuation .
The switch is divided into the following phases:
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1. Preparation Phase
This phase comprises all steps that need to be completed before the leading valuation can be changed.
2. Changeover Phase
This phase starts after closing has been performed for the last posting period of the fiscal year preceding the switch year. The technical side of the ledger
switch takes place in this phase, as well as other adjustments that are directly related to the change in leading ledger.
3. Postprocessing Phase
With the end of this phase, the change in valuation is completed.
Constraints
Some of the features are exclusively steps in application components named in this documentation. If you use other application components or industry solutions,
it is your responsibility to check whether other adjustment steps are necessary for the change in leading valuation. In particular, you must adjust your BI reports.
The configuration changes that are required for the confirmation steps are not entirely supported by the automatic functions. Instead, you need to perform these
manually at the relevant places.
1.6.1.3 Portrayal Using Additional Company Code

Use
You can portray parallel accounting in your SAP System by defining an additional company code. Difference postings are created for additional accounting and
posted to the additional company code. Reporting covers the actual company code and the additional company code.
Integration
The additional company code approach is only supported by the application component Financial Accounting (FI). It is no longer possible to post to an additional
company code from any other application component.
Note
If you are an upgrade customer from an R/3 Enterprise release, you can continue to use this obsolete approach in Asset Accounting (FI-AA). However, you
cannot make new settings in Customizing or reconfigure the approach.
Recommendation
SAP recommends that you only use this approach if it is already implemented and you have no additional requirements.
Features
You can post to an additional company code with the following valuation reports:
Value Adjustment
Reclassification and Sorting of Receivables and Payables
In addition to the automatic postings created by the valuation reports, you can perform manual postings to the additional company code.
Note
For more information about the settings for these reports, see Parallel Accounting in Financial Accounting .
Reporting
Drilldown Reporting
Report Painter/Report Writer
To create financial statements, you can use the report Financial Statements (RFBILA00)
1.6.2 Parallel Accounting in the Application Components

Use
If you want to create financial statements according to parallel accounting principles, this means that the system has to perform different postings for each
accounting principle for some business transactions. In the individual SAP application components, various functions and valuation reports are affected by the
use of parallel accounting.
Integration
The following SAP application components support parallel accounting in their valuation reports and functions:
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Controlling (CO)
Materials Management (MM) and Material Ledger:
Material Price Change (MM-IV-MP)
Balance Sheet Valuation (MM-IM-VP)
Actual Costing/Material Ledger (CO-PC-ACT)
1.6.2.1 Parallel Accounting in Financial Accounting

Use
In Financial Accounting, the following functions or valuation reports are affected by parallel accounting:
Reclassification and Sorting of Receivables and Payables
Value Adjustments
Currency Translation
Accruals
Provisions
Prerequisites
Prerequisites for Reclassification and Sorting of Receivables and Payables
You can use the reclassification/sorting report to reclassify and sort your receivables and payables according to sort methods that you define, such as for due date
periods.
If you want to sort and reclassify the receivables and payables for different accounting principles, you have made the following settings:
1. You have defined the valuation areas.
To do this, in the Implementation Guide for
Financial Accounting (New),chooseGeneral Ledger Accounting (New)
Define Valuation Areas
.
2. You have defined the account determination for each valuation area.
Financial Accounting (New),chooseGeneral Ledger Accounting (New)
Reclassify
Transfer and Sort Receivables and Payables
Define Adjustment Accounts for Receivables/Payables by Remaining Term
Define Adjustment Accounts for Changed Reconciliation Accounts
Define Adjustment Accounts for Investments
Periodic Processing
Valuate
Periodic Processing
Valuate
Double-click a transaction to select it. The Enter Chart of Accounts dialog box appears. Choose
( ) with the quick info text Change
Valuation Area .
3. You have defined a sort method for each valuation area.
Financial Accounting (New),chooseGeneral Ledger Accounting (New) Periodic Processing Valuate
Reclassify
Transfer and Sort Receivables and Payables.
4. To enable the execution of the postings resulting from the sorting and reclassification for your parallel accounting principle, you have made the following
settings depending on the approach you have selected:
1. Portrayal Using Additional Accounts :
You assign an accounting principle to the valuation areas. You have already assigned accounts to the valuation areas under point 2. You create
separate accounts for each type of accounting.
Financial Accounting (New)chooseGeneral Ledger Accounting (New) Periodic Processing Valuate
Assign Valuation Areas and Accounting Principles
.
2. Portrayal Using Parallel Ledgers :
You have defined the additional accounting principles and assigned them to the parallel ledgers (or ledger group) (see Defining and Assigning
Accounting Principles ). You then assign these accounting principles to the valuation areas as described under 4.a).
Run the sorting/reclassification valuation report separately for each accounting principle (see also Reclassification and Sorting of Receivables and
Payables ).
Prerequisites for Value Adjustments

If you want to perform value adjustments for doubtful receivables, you have the following options:
You can post the value adjustments manually .
You can post the value adjustments automatically using the flat-rate individual value adjustment. To do this, you have to define rules in Customizing. In
these rules, you define when the system should adjust which receivables, and when the corresponding provisions are to be posted.
For more information, see Value Adjustments .
If you want to perform the value adjustment for different accounting principles, you have made the following settings:
You have defined the account determination for each valuation area (as in point 1 above).
To enable the execution of the postings resulting from the value adjustment, you have made the following settings depending on the approach you have
selected:
Portrayal via additional accounts:
You have made the settings as described in 4.a).
Portrayal via parallel ledgers:
You have made the settings as described in 4.b).
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Prerequisites for Foreign Currency Valuation

You use the foreign currency valuation to valuate open items posted in a foreign currency and balances of G/L accounts and balance sheet accounts managed in
foreign currency. The report creates the postings that result from the valuation automatically. You have defined the account determination for these postings in
Customizing:
For the valuation of open items , the postings are to expense/revenue accounts for exchange rate differences and balance sheet adjustment accounts for
receivables and payables.
For the valuation of foreign currency balances , the postings should be to balance sheet adjustment accounts if you want to perform several valuations in
parallel.
Foreign Currency Valuation Using Valuation Area
You perform the foreign currency valuation for the valuation area. The exchange rate differences are determined by key date, posted, and then immediately
reversed. During clearing, the complete exchange rate difference is posted.
Note
If you want to perform the foreign currency valuation for different accounting principles, and use different approaches, you have to run the report
separately for each different valuation area.
The foreign currency valuation takes account of the document splitting characteristics such as the profit center.
For more information about the foreign currency valuation, see Foreign Currency Valuation .
Accruals
In Financial Accounting, you can use various functions to post accruals:
Recurring entries
You can make recurring entries in additional accounts or an additional company code. You cannot use recurring entries for accruals postings in a parallel
ledger.
Manual Accruals
You can use the Manual Accruals functions to post the accruals postings to additional accounts or in a parallel ledger. When you create an accrual object ,
assign an accrual method to the combination of accrual type and accounting principle. This method determines whether accruals are to be linear or
declining balance, for example. The postings are executed simultaneously for different accounting principles. For the postings in the additional accounts or
parallel ledgers to be executed, you have made the following settings:
Portrayal Using Additional Accounts :
General Ledger Accounting (New) Business Transactions
Manual
Accruals
Settings for Posting Accruals
Set Up Account Determination in the Accrual Engine Simple Account Determination Define Set of
Rules
.
Using an additional field, define your accounts per accounting principle.
Portrayal Using Parallel Ledgers :
You have assigned the ledger group to the accounting principle .
Manual postings
If you perform parallel accounting using parallel ledgers, you can make accruals postings using manual postings. For the accruals postings, you use
the following function in General Ledger Accounting:
Accounting Financial Accounting General Ledger Posting Enter General Posting for
Ledger Group
.
Provisions
Different accounting principles frequently have a different valuation approach for provisions. To post provisions, you have the following options in Financial
Accounting:
For materials or services that you have already received , you create provisions if the invoice is posted in a different period to the goods receipt or the
service. You generally have to post these provisions manually. You therefore perform a manual posting for each accounting principle.
You can post provisions for doubtful receivables automatically using the flat-rate individual value adjustment . In Customizing, you assign a value
adjustment key to a valuation area.
To do this, in the Implementation Guide for Financial Accounting (New) , choose
Accounts Receivable and Accounts Payable Business
Transactions
Closing Valuate Valuations
Define Value Adjustment Key
. You then define this value adjustment key in the customer master
record.
Note
For more information, see the documentation of the IMG activity.
You can determine and post provisions for probable losses and uncovered costs for long-term orders and products using the results analysis function
in Controlling.
Note
For more information, see Parallel Accounting in Controlling .
1.6.2.2 Parallel Accounting in Controlling

Use
Displaying data according to different accounting principles is not a classic requirement for the Controlling application (CO). Generally, CO represents the leading
valuation.
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Features
Transfer from CO to FI
Allocations within CO frequently lead to shifts between segments and functional areas. This information is required in Financial Accounting for segment reporting or
to reflect cost of sales accounting. The values for these shifts are transferred to Financial Accounting using real-time integration . With this transfer, data can be
posted to the leading ledger as well as to parallel ledgers.
The calculation of work in process and the results analysis in CO are generally performed using different valuation methods dependent on the accounting
principle. You can post the results to additional accounts or parallel ledgers.
Different methods are represented in parallel in different results analysis versions. You can assign an accounting principle to each results analysis version in the
posting rules. If you want to post to additional accounts, you do not have to assign an accounting principle to the results analysis version. If you want to post to
parallel ledgers, an accounting principle must be assigned to the results analysis version and the relevant ledger group must be assigned to this accounting
principle.
Transfer from CO to FI
The transfer works differently in the individual solutions:
Generally, you will only need to transfer values from the accounts of the leading valuation in FI into CO. However, you can also transfer values from other
accounts into CO. In this case, you have to consider these additional accounts in all CO-internal allocations. Since actual price calculation always considers
all accounts, it therefore cannot be used together with additional accounts.
All CO-relevant values in the leading ledger are transferred. Postings that are updated exclusively in parallel ledgers are not available in Controlling.
Note
If you include additional CO account assignments (such as cost centers) in the line items and totals records of a parallel ledger, you can perform simple
controlling using this parallel ledger. You can use allocation to do this.
1.6.2.2.1 Parallel Valuation Methods in Materials Management

In Materials Management, you can apply various balance sheet valuation procedures for different accounting principles. The difference between the current stock
value and the stock value determined during valuation with one of the balance sheet valuation procedures is shown in a report. On the basis of this, you can
manually post the differences to additional accounts or in parallel ledgers.
Note
Automatic postings following price changes cannot be made to additional accounts or in parallel ledgers.
If you want automatic postings to be made to additional accounts or in parallel ledgers, you can use the alternative valuation run.
Features
Balance Sheet Valuation
Within a posting period, the material valuation is determined by price control for the material. For balance sheet valuation, the system determines prices on the
basis of different valuation procedures and writes the prices in the material master to the tax-based or commercial price fields or to the fields of the valuation
alternatives.
When the balance sheet price calculated differs from the current stock value of a material, you can use this as the basis for changing the material price or make
adjustment postings to a balance sheet account in Financial Accounting (FI) . For more information, see Generate Balance Sheet Values per Account.
Inventory Cost Estimates
If you use standard costing, you can use inventory costing as an additional valuation method for the balance sheet valuation of your self-constructed
products. Separate inventory cost estimates - based on the key date - are created for the different accounting principles. In the material master, the results
of inventory costing are written to the tax-based or commercial price fields.
Alternative Valuation Run
If you use standard costing, you can use inventory costing as an additional valuation method for the balance sheet valuation of your self-constructed
products.
In actual costing, the material valuation during the period is based on a period price in the material ledger. Alternative valuation runs specific to the key
dates used are created for the balance sheet valuation. This alternative valuation runs are based on actual quantity flows, which can be revaluated. The
alternative valuation run calculates the difference between the current valuation of the materials and the valuation of the alternative valuation run. The
difference is posted to an adjustment account as a delta and is reversed with the closing posting for the material ledger in the next period. You can transfer
the results of alternative valuation runs to Financial Accounting.
You can perform different alternative valuation runs for parallel accounting. You can post the results of the alternative valuation runs to additional accounts or
in parallel ledgers.
Parallel Valuation of Material Stocks
You can valuate the cost of goods manufactured using multiple accounting principles. The accounting principles determine the valuation approaches
In Asset Accounting and in Cost Center Accounting,
For actual price calculation
For the cost of goods manufactured and the balance sheet values.
1.6.2.3 Parallel Accounting in Asset Accounting

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Use
In Asset Accounting , you can handle parallel accounting using depreciation areas. You have to define the necessary depreciation areas for each of the
accounting principles involved.
Caution
Depreciation area 01 is the master depreciation area in Asset Accounting. If you use parallel ledgers for parallel accounting, then the values of depreciation
area 01 are posted to all ledgers. Nonetheless, you have to assign the leading ledger to depreciation area 01.
Posting to a company code different from that of the fixed asset is not allowed for any depreciation areas.
There are two approaches for handling parallel accounting in Asset Accounting. You can use either additional accounts or parallel ledgers .
Features
In Asset Accounting, the different accounting principles differ primarily in the following:
Determination of depreciation
Capitalization of assets produced in-house
Determination of Depreciation
For each depreciation area (that is, for each accounting principle), you enter the specific depreciation terms, useful life, and so on. The system then determines
depreciation for each depreciation area in parallel, using the depreciation rules that were entered. This depreciation is posted separately for each depreciation
area. Depending on the approach you use, the postings are made to additional accounts or in a parallel ledger.
Based on the approach you decide to use for parallel accounting, you have to make the following settings:
Additional accounts
You enter the additional accounts in Customizing for
Accounts.
Financial Accounting (New).Choose Asset Accounting
Integration with the General Ledger
Assign G/L
Parallel ledgers :
You can use a Wizard to set up the depreciation areas for parallel ledgers. In Customizing for Financial Accounting (New) , choose
Valuation Depreciation Areas
Set Up Areas for Parallel Valuation.
Asset Accounting
Another option:In Customizing forFinancial Accounting (New), chooseAsset Accounting Valuation Depreciation Areas
Define Depreciation Areas, and
enter a target ledger group for each depreciation area.You should then assign a Different Depreciation Areafor account determination, so that you do not have to
enter additional accounts for the depreciation area. Normally you should enter the master depreciation area 01 here.
Posting APC Differences

Values can be posted from Asset Accounting to General Ledger Accounting either periodically or directly. Direct posting of values is similar to online posting.
However, it differs from online posting in that the posting can be delayed and cancelled. The periodic posting program RAPERB2000 collects cancelled posting
documents and posts them again. Unlike direct posting, RAPERB2000 generates collective documents by fiscal year, period, account group and affiliated
company for those depreciation areas that post periodically to General Ledger Accounting. It creates special collective documents with asset account assignment
for those depreciation areas that post directly to General Ledger Accounting.
When direct posting is used, the volume of documents increases significantly with each additional accounting principle used. Therefore, for performance reasons,
you should carefully consider whether direct or periodic posting should be used.
Capitalization of Assets Produced In-House

For capitalizing in-house produced assets, you can use the function for determination of capitalization values in Investment Management (IM) . Using this function,
you can specify by depreciation area the percentage to be capitalized and the percentage to be posted to non-operating expenses when investment measures
are settled (see Parameters for Settlement ).
In preliminary settlement, you can settle any part of the costs not requiring capitalization (for example, to cost centers). These values that were settled in
preliminary settlement can no longer be settled to the fixed asset or asset under construction. In all depreciation areas, these non-capitalized values are shown
as costs.
Note
From the point of view of Controlling, there has to be at least one (cost-accounting) depreciation area that is settled completely. This ensures that all values
remaining after preliminary settlement are always completely capitalized for Controlling.
For more information, see Settlement of Investment Measures .
1.6.2.3.1 Additional Accounts in Asset Accounting

Use
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You can use additional accounts to handle parallel accounting .
Integration
In this scenario you post to the General Ledger Accounting (FI-GL) and Asset Accounting (FI-AA) components.
Features
For each depreciation area that posts values for a parallel accounting principle, you enter its own separate account set for APC and depreciation.
Recommendation
In certain instances you have to add new accounts to the chart of accounts. You have to create these additional accounts in the company code, so that the
accounts can be assigned to the depreciation areas. It follows that each additional accounting principle, for which you want to post in General Ledger
Accounting, increases the number of accounts needed in Asset Accounting.
Parallel Currencies
If you manage parallel currencies in the company code, you have the following options:
Historical management of values:
You set up an additional parallel currency depreciation area for the posting depreciation area. In Customizing for Financial Accounting (New) , choose
Asset Accounting Valuation Depreciation Areas
Define Depreciation Areas.
Valuation in the parallel currency is entered on the assigned G/L accounts and in Asset Accounting, using the historical currency exchange rates of the
original posting (for example, the invoice receipt).
Management of values related to a key date:
The values of the posting depreciation area are translated into the parallel currency for this area on the key date of the direct or periodic document creation.
Note
For more information, see Parallel Currencies in General Ledger Accounting .
Activities
You enter the necessary additional accounts in Customizing for
Financial Accounting (New).Choose Asset Accounting
Ledger Assign G/L Accounts.
For each accounting principle, you have to create a new financial statement version based on the additional accounts.
Integration with the General
1.6.2.3.2 Parallel Ledgers in Asset Accounting

Use
ledgers parallel accounting
Integration
For this scenario you have to make Customizing settings in the General Ledger Accounting (FI-GL) and Asset Accounting (FI-AA) components.
The values of the leading ledger are posted to Controlling (CO). In Asset Accounting, this applies to the values of the master depreciation area 01.
The values of all other depreciation areas are not posted to CO.
Prerequisites
You defined your ledgers and ledger groups .
You defined a real and a derived depreciation area for each parallel accounting principle and assigned the ledger group to them.
For more information on the Customizing settings and examples, see Making Settings for Parallel Ledgers in FI-AA .
Features
In Asset Accounting, you create a real depreciation area and a derived depreciation area . You create a separate ledger for each of these depreciation areas.
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The real depreciation area manages the complete values for the additional accounting principle, so that the values of Asset Accounting and General Ledger
Accounting can be reconciled. The derived depreciation area is used solely so that the values of Asset Accounting are correctly reflected in General Ledger
Accounting. The derived depreciation area triggers adjustment postings to keep the general ledger and subsidiary ledgers in synch.
For more information and examples on this, see Example: Parallel Accounting and the Derived Depreciation Area .
You do not have to set up a separate account set for these new depreciation areas. Instead you use the account set of the master depreciation area. In this
scenario, you do not have to create any new accounts in the chart of accounts or in the company code. You also do not have to create a new financial statement
version.
Parallel Currencies
In Asset Accounting, there are two possible approaches for handling parallel currencies (see Additional Accounts in Asset Accounting ). However, for the
approach that uses parallel ledgers, keep in mind that a given ledger can only contain a subset of the parallel currencies of the company code.
Historical management of values:For each posting depreciation area of each ledger group that uses a parallel currency, you set up an additional depreciation area
for each parallel currency.
In Customizing for Financial Accounting (New) , choose Asset Accounting Valuation Depreciation Areas Define Depreciation Areas.
Valuation in the parallel currency is entered on the assigned G/L accounts and in Asset Accounting, using the historical currency exchange rates of the original
posting (for example, the invoice receipt). Therefore, you have to create one separate parallel currency depreciation area for the real depreciation area and one for
the derived depreciation area of the same ledger group.
For more information on creating depreciation areas, see Making Settings for Parallel Ledgers in FI-AA .
Management of values related to a key date: The values of the posting depreciation area are translated into all parallel currencies of the company code for this
area on the key date of the direct or periodic document creation. If General Ledger Accounting manages fewer currencies than the company code, then only the
currencies managed in General Ledger Accounting are considered.
For more information, see Parallel Currencies in General Ledger Accounting .
Investment Support
If you want to handle investment support, you have to create an additional real and an additional derived depreciation area for each accounting principle.
For more information, see Making Settings for Parallel Ledgers in FI-AA
Different Fiscal Year Variants

You can enter a separate fiscal year variant for each depreciation area in Asset Accounting. The start and end dates of this fiscal year variant have to be the
same as the start and end dates of the fiscal year variant of the company code. As part of the parallel ledgers approach, the system also allows a posting to a
representative ledger (see Ledger Group ), to which you can assign any fiscal year variant. The system then derives the period from the posting date. The
depreciation, however, is determined as before using the fiscal year variant of the depreciation area of the posting.
Example
See the following examples:
Example: Parallel Accounting and the Derived Depreciation Area
Example Scenarios for Parallel Ledgers in Asset Accounting
1.6.2.3.2.1 Making Settings for Parallel Ledgers in FI-AA

Use
You can use parallel ledgers to handle parallel accounting . To do so, you have to make settings for the General Ledger Accounting (FI-GL) and for Asset
Accounting (FI-AA) components. Here you make the settings for Asset Accounting.
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Note
For more information, see Parallel Ledgers in Asset Accounting .
Prerequisites
You defined your ledgers and ledger groups . For Asset Accounting, you need a separate ledger for each depreciation area that posts values. For this scenario,
therefore, you created one ledger group with the leading ledger for Asset Accounting, along with at least one additional ledger for valuation according to other
accounting principles in General Ledger Accounting.
Note
For more information, see Making Settings for Ledgers
Procedure
For each additional set of accounting principles, you create one real and one derived depreciation area .
Real Depreciation Area:
1. In Customizing for Financial Accounting (New) , choose
2. Assign both depreciation areas to the same ledger group.
Asset Accounting
Valuation
Depreciation Areas
Define Depreciation Areas.
Caution
The ledger group you assign them to is not allowed to contain the leading ledger.
3. In the Posting in G/L field, choose Area Posts Depreciation Only .
Derived Depreciation Area:
It is easiest to create the derived depreciation areausing the Wizard.
1. In Customizing for Financial Accounting (New) , choose
Asset Accounting Valuation Depreciation Areas
Set Up Areas for Parallel Valuation.
2. In the Posting in G/L field, choose Area Posts APC Only . Specify that this derived depreciation area represents the difference between the real
depreciation area for parallel accounting and the master depreciation area.
You do not have to set up a separate account set for these new depreciation areas. Instead you use the account set of the master depreciation area. In this
scenario, you do not have to create any new accounts in the chart of accounts or in the company code. You also do not have to create a new financial statement
version.
Example
For sample settings and examples of functions of the derived depreciation area, see Example: Parallel Accounting and the Derived Depreciation Area .
Investment Support
If you want to handle investment support, you have to create an additional real and an additional derived depreciation area for each accounting principle.
The following table shows a scenario for investment support managed on the liabilities side:
Dep. Area
Name
Posting Indicator
Ledger Group
01
Local accounting principle
Online
LGAP
02
Support based on local valuation
Online
LGAP
30
IFRS
Depreciation only
IFRS
32
Support based on IFRS
Depreciation only
IFRS
60
Adjustment area 30-01
APC only
IFRS
62
Adjustment area 02-32
APC only
IFRS
If you also want to set up parallel currencies, then, in this example, you have to add six additional depreciation areas for managing the parallel currencies .
1.6.2.3.2.2 Example: Parallel Accounting and the Derived

Depreciation Area
Use
To implement parallel accounting using ledgers , you need to create a real and a derived depreciation area in Asset Accounting. This derived depreciation areais
used so that the values of the asset subsidiary ledger are correctly reflected in General Ledger Accounting. The derived depreciation area triggers adjustment
postings to keep the general ledger and subsidiary ledgers in synch.
Note
The following example settings and example postings explain the function of the derived depreciation area. The information is related to Making Settings for
Parallel Ledgers in FI-AA . The menu paths are also listed there.
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Starting Situation:
You want to use the accounting principle LGAP (local valuation) in the ledger group containing the leading ledger. In another ledger group, you want to use the
accounting principle IFRS. You created both ledger groups. In Asset Accounting, you already assigned ledger group LGAP to the master depreciation area 01.
Prerequisites
For this example, you make the following settings in Customizing:
For parallel valuation according to IFRS, you create the real depreciation area 30 so that it adopts its values from depreciation area 01. You assign ledger
group IFRS to real depreciation 30. You also choose Area Posts Depreciation Only for the depreciation area.
Create derived depreciation area 60 and assign ledger group IFRS to it. For the derived depreciation area, you choose Area Posts APC Only . You also
specify that depreciation area 60 represents the difference between depreciation areas 30 and 01, that is, the values of depreciation area 30 minus the
values of depreciation area 01. For whether the values of depreciation area 60 are positive or negative, you have to specify that all values are allowed. In
addition, set the indicator specifying that the derived depreciation area is treated as a real depreciation area.
Depreciation areas 30 and 60 each use the same accounts as the master depreciation area 01. (You make this setting by entering depreciation area 01 as
the Different Depreciation Area that is used for account assignment.)
Features
The following example postings make the function of the derived depreciation area clearer:
Example 1
You want to post an invoice receipt for EUR 1200 to fixed assets. In IFRS, you do not want to capitalize the freight costs of EUR 200 that were incurred. Instead
you only want to capitalize them in the local balance sheet. The posting of the invoice receipt is made in Materials Management (MM) and follows in all ledgers in
General Ledger Accounting.
The result, as shown in the figure below, is that EUR 1200 is posted to the fixed asset control account in all ledgers, since a posting to the master area
causes the same amount to be posted in all ledgers (step 1).
The value of EUR 1200 is updated to depreciation areas 01 and 30. In depreciation area 30, you now make a manual adjustment posting for the freight
costs in the amount of EUR 200 (step 2).
Depreciation area 60 makes the adjustment posting of EUR 200 in the IFRS ledger group (step 3).
Postings in the Different Ledgers
( )
Example 2
You want to post an asset retirement with revenue (for the amount of EUR 300). Depreciation areas 01 and 30 have the same APC, but due to different
depreciation terms, they have different depreciation (EUR 500 and EUR 600).
If you post the retirement, then the values of the master depreciation area would be updated to all ledgers, so that the depreciation and loss would both be shown
incorrectly in the IFRS ledger (depreciation area 30) with the values 500 and 200.
However, derived depreciation area 60 automatically triggers an adjustment posting (100 and 100), so that the ledgers of Asset Accounting and General Ledger
Accounting are again in synch.
Postings in the Depreciation Areas
Depreciation Area
01 (master area)
30 (IFRS)
60 (30-01)
APC
1000
1000
Depreciation
500
600
100
Loss
200
100
100
Revenue
300
300
1.6.2.3.2.3 Example Scenarios for Parallel Ledgers in Asset

Accounting
You can set up your ledgers and depreciation areas for parallel accounting in a number of different ways.
Note
For more information on the necessary Customizing settings, see Making Settings for Parallel Ledgers in FI-AA .
Scenario 1 (Standard Scenario)
The values of depreciation area 01 are posted to the leading ledger and are thereby transferred to Controlling (CO). You created cost elements in CO that
correspond to your G/L accounts. Depreciation areas 01 and 30 use the same account set. Account assignments for depreciation area 30, however, are only
seen in reports, since only the values of the leading ledger are transferred to CO, and not the values of depreciation area 30.
Depreciation Area
Ledger Group
Transfer to CO
01
LGAP
Yes
30
IFRS
No
Scenario 2
The values of depreciation area 01 are posted to the leading ledger. However, there is an additional cost-accounting depreciation area 20. The values from this
depreciation area are transferred to CO. The accounts for this depreciation area are therefore set up as cost elements. Depreciation areas 01 and 30 use the
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same account set. This is a different account set, however, than is used for depreciation area 20. This scenario is a combination of the approach using parallel
ledgers and the one using additional accounts .
Depreciation Area
Ledger Group
Transfer to CO
01
LGAP
No
20
LGAP
Yes
30
IFRS
No
Scenario 3
You have three depreciation areas. Of the three, only depreciation area 20, whose ledger group does not contain the leading ledger, updates to CO. This scenario
is not supported in the standard system, but, you can implement it using a BAdI.
Depreciation Area
Ledger Group
Transfer to CO
01
LGAP
No
20
US GAAP
Yes
30
IFRS
No
1.6.2.4 Parallel Accounting in Treasury and Risk Management

Use
In Treasury and Risk Management (TRM) , you portray parallel accounting using the valuation area. You therefore have to define a valuation area for each
accounting principle.
You post the valuation results separately for each valuation area. You can post the values of the valuation areas in TRM to different accounts.
See Portrayal Using Additional Accounts :
Alternatively, you can assign the valuation areas to the individual accounting principles and thereby transfer the valuation results into different ledger groups. See
Portrayal Using Parallel Ledgers .
Features
Each valuation area provides you with various classifications that you can use to depict the valuation specifications for the individual accounting principles.
Financial Assets
You can divide your financial assets into holding categories (valuation classes), such as HTM or AFS for IFRS financial statements.
Structure of Balance Sheet Accounts
You can define the structure of your balance sheet accounts using characteristics (differentiation concepts).
Financial Products
For certain financial products, you can activate single position management ( Lot Accounting ) with different consumption sequence procedures.
You control the valuation of your balance sheet accounts using position management procedures . You can assign the position management procedures to the
balance sheet accounts depending on valuation area, valuation class, and other characteristics. The position management procedure contains the legally
prescribed valuation approach for valuating (such as lowest value principle or key date valuation).
Note
For more information about the settings, see Transaction Manager and New General Ledger Accounting .
1.6.2.5 Parallel Accounting in Loans Management

Use
To portray parallel accounting in Loans Management (FS-CML) , you can use additional accounts or parallel ledgers (see Portraying Parallel Accounting ).
Using parallel valuation areas , you can manage and valuate loan positions in accordance with one or more accounting principles, such as IFRS or US GAAP.
Prerequisites
To use parallel accounting with parallel ledgers, you need to have made the following settings in Customizing:
The Customizing settings for parallel valuation areas must be complete in Loans Management.
You have activated General Ledger Accounting (New) with multiple ledgers (see Activating General Ledger Accounting ).
In the parallel valuation areas, you can assign the reconciliation account of the debtor. With this posting, no other open items are generated; instead, just one G/L
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account posting is generated in the non-leading ledger or ledgers. Furthermore, you have made the settings for the reconciliation account .
Activities
To use parallel ledgers, make the following settings in the Implementation Guide:
Define Accounting Principles
For this, choose in the Implementation Guide Financial Accounting (New) Financial Accounting Global Settings (New) Ledgers Parallel Accounting
Define Accounting Principles.
Assign Accounting Principle to Ledger Groups
For this, choose in the Implementation Guide Financial Accounting (New) Financial Accounting Global Settings (New) Ledgers Parallel Accounting
Assign Accounting Principle to Ledger Groups.
Assign Accounting Principle for Operational Valuation Area
For this, choose in the Implementation Guide SAP Banking Loans Management Functions Accounting Basic Settings Assign Accounting
Principles to Company Code
Assign Accounting Principle for Parallel Valuation Areas
For this, choose in the Implementation Guide Transaction Manager General Settings Accounting Organization Assign Accounting Codes and
Valuation Areas.
1.6.2.5.1 Making Settings for Reconciliation Accounts

Use
For parallel accounting in Loans Management , you can assign in the parallel valuation areas the reconciliation account of the customer. With this posting, no other
open items are generated; instead, just one G/L account posting is generated in the non-leading ledger or ledgers. In addition to the settings in General Ledger
Accounting, you need to have made settings in the Implementation Guide for SAP Banking , which are described below.
Procedure
Define new posting specifications:
For this, choose in the Implementation Guide
SAP Banking Loans Management Transaction Management Update Types
Define Account
Determination
.
For account determination for postings to the reconciliation account, you can either change the posting specifications used previously or set up new ones.
We recommend copying the existing posting specifications and changing them to AXXX for postings to reconciliation accounts.
You assign to the posting specifications for the reconciliation accounts posting keys for G/L account postings as well as an account symbol with posting
category 2 (subledger posting in payment currency). Postings are then made to the reconciliation account stored in the customer master record.
Assignment of update type to posting specifications without restriction to valuation area (posting to parallel, non-leading valuation areas on
reconciliation accounts):
In the same IMG activity, choose Assignment of Update Types to Posting Specs .
Assign the new posting specifications you have created to the update type and select in addition the indicator for the payment transaction.
If you have changed the posting specifications that you used previously, also set the indicator for the payment transaction.
1.6.3 Parallel Accounting and Currencies

Use
If you use parallel accounting, you can portray your valuations and closing operations in two parallel currencies. This means that you can perform parallel
accounting according to two different accounting principles and in two different currencies.
Example
You can perform your valuations and closing operations for a German subsidiary of an American group as follows:
Accounting Principle
Currency
HGB (local accounting principle)
EUR
US GAAP (group accounting principle)
USD
Caution
The currency of the company code (local currency) must be the national currency. This setting is necessary for various functions, such as reporting.
Features
If you want to perform your valuations and closing operations according to parallel accounting principles and in parallel currencies, you can define - in addition to
the local currency - a parallel currency (group currency) in the parallel ledgers. This means that you run the parallel currency in all processes and functions in
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Financial Accounting.
For more information, see Parallel Currencies in Parallel Ledgers .

Use
In Financial Accounting, in addition to the local currency, you can define a maximum of two parallel currencies for your company code.
Features
You can use various different currency types as parallel currencies. You define the currency for a currency type when you define the organizational units.
Group Currency
You define the group currencywhen you define your client.
Global Company Currency
You define the global company currencywhen you define the company assigned to your company code.
Hard Currency
You define the hard currencywhen you define the country assigned to your company code.
Index-Based Currency
You define the index-based currencywhen you define the country to which your company code is assigned.
In new General Ledger Accounting, the currencies are attached to the leading ledger. Since the settings of the company code are transferred for the leading
ledger, your leading ledger is also managed in these parallel currencies as well as the local currency in this case.
The following restrictions apply to the parallel currencies:
You can use a maximum of three parallel currencies (also the second local currency and third local currency).
Note
If you require more than three currencies, you can portray these currencies in the component Special Purpose Ledger (FI-SL) .
The second and third currency of the parallel ledgers must be a currency that you use as second or third currency in the respective company code. These
currencies are transferred to the leading ledger. You can only specify the parallel local currencies specified in the leading ledger as parallel currencies in
the non-leading ledgers. Alternative currencies are not possible.
If you manage your ledgers in parallel currencies, this has the following effects:
During posting, the amounts are also saved in the parallel currencies. The amounts are translated automatically, but you can also enter them manually.
Transaction figures for the G/L accounts are also updated in the parallel currencies.
Exchange rate differences also arise in the parallel currencies.
You can also perform a foreign currency valuation in the parallel currencies.
Activities
To run the parallel currencies for all processes and functions in Financial Accounting, go to Customizing for Financial Accounting (New) and choose
Ledgers:
Financial
Define Currencies of Leading Ledger and

Define and Activate Non-Leading Ledgers
Here you can specify the second and third local currency for your non-leading ledgers.
1.7 Migration to New General Ledger Accounting

Purpose
New General Ledger Accounting offers the following advantages:
Integration of managerial and financial accounting, including segment reporting
Easy extensibility
New procedures for parallel accounting
Acceleration of period-end closing (fast close)
Improved transparency
Corporate governance
Reduced ongoing costs
Many different migration scenarios are imaginable for the transition from classic General Ledger Accounting to new General Ledger Accounting, ranging from the
straightforward merge of existing ledgers to a totally new conception of accounting, such as the introduction of segment reporting for compliance with new
accounting principles. In particular in the case of a new conception of accounting, there are two aspects to the transition to new General Ledger Accounting: firstly,
a conceptual business part, and secondly, a technical part dealing with the migration of the existing accounting data to the new structures for General Ledger
Accounting.
Prerequisites
The prerequisite for the migration from classic General Ledger Accounting to new General Ledger Accounting is the successful upgrade of your SAP system to
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SAP ERP 5.0 or SAP ERP 6.0.

Employees involved in the migration project need to have attended the AC210 and AC212 courses or have equivalent knowledge.
The new features relate to very extensive changes, the transition to new General Ledger Accounting is very complex, and the data volume involved is not to be
underestimated. A comprehensive analysis of your situation at the outset and the detailed planning of the migration are crucial to the success of the migration.
Recommendation
We therefore recommend setting up an individual project for the migration, entailing project phases, milestones, and so forth, and taking the appropriate steps
to ensure sufficient testing and training.
Preparing and performing the steps relating to the technical part of the migration of the data is of central importance for such a project and must be conducted with
extreme caution and thoroughness to ensure that the principles of orderly accounting are still upheld after the migration.
To achieve a high degree of safety in this respect, SAP accompanies each migration project with the SAP General Ledger Migration Service . This mandatory
technical service relates to the standard migration scenarios and contains a scenario-specific General Ledger Migration Cockpit and service sessions to ensure
the quality of the data and of the migration project. The service sessions are performed by the General Ledger Migration Back Office that has been set up
especially for this purpose.
For more information, see the following section and SAP Service Marketplace at http://service.sap.com/GLMIG. After your application for the service has been
received, the General Ledger Migration Cockpit is made available to you. Arrangements are then made to provide the appropriate service sessions.
Features
The SAP General Ledger Migration Service covers the following services:
The General Ledger Migration Cockpit for performing the migration
Process tree that guides you through the individual migration activities, specific to the scenario used
Monitoring of the migration steps with status administration
Remote service session for scenario validation and system analysis
Where required, consistency checks on the target Customizing settings of new General Ledger Accounting
Remote service session for the test validation
Technical plausibility checks in a test system after the data has been migrated
Development support provided by the General Ledger Migration Back Office
The General Ledger Migration Cockpit offers the advantage that it guides you step by step through the migration of your data, specific to your scenario. The
standardized procedure together with the service sessions provided throughout the duration of the project by SAP specialists via the General Ledger Migration
Back Office contributes significantly towards optimizing migration projects.
The above contents relate to support for the technical migration of source data from the classic applications to new General Ledger Accounting.
You can obtain support in creating the blueprint and in customizing new General Ledger Accounting either from SAP Consulting of the SAP international
subsidiary for your region or from consulting partners. For example, the consultants can provide support in elaborating a concept for new General Ledger
Accounting, in planning the implementation project, or in performing individual reviews.
The SAP General Ledger Migration Service supports the following scenarios:
Scenario / Pack 1 : Merging of the FI Ledgers
Merging of the data from classic General Ledger Accounting, the consolidation staging ledger, and the ledger for cost of sales accounting
Advantages:
Reduced data redundancy
Reduced effort for year-end closing operations
Standardized reporting
Scenario / Pack 2 : Merging of FI Ledgers, Profit Center Ledgers, and/or Special Purpose Ledgers
Scenario 1 plus merging of the data from classic Profit Center Accounting and/or the data from a special purpose ledger comparable with a general ledger
Advantages:
Integration of Profit Center Accounting in new General Ledger Accounting
Discontinuation of the use of a special purpose ledger used as a general ledger
Posting data can be traced more effectively
Improvements to integrated reporting
Scenario / Pack 3 : Merging of FI Ledgers, Profit Center Ledgers, and/or Special Purpose Ledgers with Document Splitting (such as for reporting at profit
center, segment, or business area level)
Document splitting allows reporting to be performed at the level of additional dimensions, such as profit centers, segments, or business areas. In this
scenario, document splitting is implemented concurrently with the migration to new General Ledger Accounting.
Advantages:
Flexible reporting at the level of entities other than the company code
Scenario / Pack 4 : Merging of FI Ledgers, Profit Center Ledgers, and/or Special Purpose Ledgers with Switch from Account Approach to Ledger
Approach
Portrayal of parallel accounting using parallel ledgers instead of parallel accounts
Advantages:
More transparent charts of accounts and reporting
Enhanced traceability of the posting data
Scenario / Pack 5 : Merging of FI Ledgers, Profit Center Ledgers, and/or Special Purpose Ledgers with Document Splitting and Switch from Account
Approach to Ledger Approach
For more information, see the descriptions provided for scenarios 2,3, and 4.
Other than these scenarios for the switch from classic to new General Ledger Accounting, the SAP General Ledger Migration Service also offers scenarios for
making subsequent changes in new General Ledger Accounting after it has been implemented:
Scenario / Pack 6 : Subsequent Implementation of Document Splitting
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Document splitting allows comprehensive reporting to be performed at the level of additional dimensions, such as profit centers, segments, or business
areas. In this scenario, document splitting is implemented after the migration to new General Ledger Accounting.
Advantages:
Flexible reporting at the level of entities other than the company code
Reduced complexity of the original migration project for implementing new General Ledger Accounting as a result of postponing the implementation of
document splitting until after the migration.
Scenario / Pack 7 : Subsequent Implementation of an Additional Ledger
You can activate an additional non-leading ledger to meet additional reporting requirementsand build the data in this new ledger.
Scenario / Pack 8 : Subsequent Switch from Account Approach to Ledger Approach
You can portray parallel accounting using parallel ledgers in place of using existing parallel accounts.
Advantages:
More transparent charts of accounts and reporting
Enhanced traceability of the posting data
Original migration project for implementing new General Ledger Accounting is made less complex by performing the migration and the switch to the
ledger solution at different times
Any scenarios that differ from these standard scenarios are migrated on a project-specific basis. For such scenarios, the migration is performed on the basis of
the scenario corresponding most closely to the customers scenario.
If, for example, you do not use classic Profit Center Accounting (EC-PCA) but you would like to implement profit center accounting with new General Ledger
Accounting, you use scenario 3. Generally, customer-specific scenarios require additional consulting support.
Notes on this Documentation

This documentation is not intended to provide details on the functions in new General Ledger Accounting; instead, it deals with specific matters relating to the
migration or to the supported scenarios for building additional data in new General Ledger Accounting.
This documentation covers the common standard scenarios that are supported by SAP. It describes the individual migration phases using migration guides and
assists you in analyzing the initial situation in your system prior to the migration.
Any scenarios that differ from the standard scenarios have their own individual complexity, which prevents a standard description from applying to them. Such
scenarios are migrated on a project-by-project basis and require additional steps.
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Configuring New General Ledger Accounting

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1.6.2.5.1 Making Settings for Reconciliation Accounts

1 Configuring New General Ledger Accounting

Financial Accounting Global Settings

1.1 Activating General Ledger Accounting

1.2 Fiscal Year

Financial Accounting Global Settings

1.2.1 Fiscal Year and Calendar Year

Year-Dependent Fiscal Year Variants

1.2.2 Shortened Fiscal Year

Financial Accounting Global Settings

1.2.3 Special Periods

1.2.4 Determining Posting Periods During Posting

1.2.5 Opening and Closing Posting Periods

Financial Accounting (New)underFinancial Accounting

1.2.5.1 Opening and Closing Posting Periods: Example

You achieve this by making the entries shown below:

1.2.6 Opening New Fiscal Years

1.2.6.1 Balance Carryforward

Balance Sheet Accounts and Customer/Vendor Accounts

Profit and Loss Accounts

Special Features in General Ledger Accounting

Special Features in Special Purpose Ledgers

Accounts Receivable/Accounts Payable

Special Purpose Ledger

Check Currency Codes

Accounts Receivable and Accounts Payable

Account master data

Defining the Account Currency

Defining the Reconciliation Account

Posting Documents in a Foreign Currency

Clearing Open Items in Foreign Currencies

Foreign Currency Valuation

Foreign Currency Valuation

1.3.1 Exchange Rates

Enter Exchange Rates

1.3.1.1 Reference Currency

Check Exchange Rate

1.3.1.2 Exchange Rate Spread

1.3.1.3 Exchange Rate Types

Check Exchange Rate Types

1.6.3.1 Parallel Currencies in Parallel Ledgers

Define Currencies of Leading Ledger and

1.3.3 Local Currency Changeover (FI-GL) (New)

European Monetary Union:

1.4 Configuring Ledgers

Financial Accounting Global

1.4.1 Totals Tables

1.4.2.1 Making Settings for Ledgers

Financial Accounting Global Settings (New)

1. Define Ledgers for General Ledger Accounting

1.4.2.2 Ledger Group

1.4.2.2 Ledger Group

Financial Accounting Global Settings (New)

1.4.2.3 Day Ledger

This results in the following balances in the ledgers:

1.4.3 Customer Field

Restrictions on Using Customer Fields

Restrictions During Implementation

1.4.3.1 Integration: Filling Customer Fields

Substitution in Financial Accounting

Business Transaction Event (BTE)

Substitution in Controlling (CO)