Table of Contents

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1 Overview
15
1.1 Chart of Accounts
15
1.1.1 Operating Chart of Accounts
16
1.1.2 Country Chart of Accounts
17
1.1.3 Group Chart of Accounts
18
1.2 General Ledger Account Master
20
1.2.1 Account Group
20
1.2.2 P&L Statement Account or Balance Sheet Account
21
1.2.3 Group Account Number
21
1.2.4 Reconciliation Account for Account Type
21
1.2.5 Alternative Account Number
22
1.2.6 Open Item Management
22
1.2.7 Sort Key
22
1.2.8 Field Status Group
23
1.2.9 Post Automatically Only
23
1.2.10 Tax Category
24
1.2.11 Only Balances in Local Currency
24
1.2.12 Authorization Group
24
1.3 Account Determination Techniques
25
1.3.1 Transaction Key Technique
25
1.3.2 Symbolic Account Technique
28
1.3.3 Condition Technique
29
1.4 Summary
31
1.5 Reference
32
1.5.1 Configuration Transactions
32
1.5.2 Tables and Structures
32
2 General Ledger Transactions
35
2.1 Foreign Currency Transactions
35
2.1.1 Open Item General Ledger Accounts
37
2.1.2 Ending Balance General Ledger Accounts
38
2.1.3 Other Accounts Relevant to Foreign Currency
39
2.2 Other General Ledger Transactions
41
2.2.1 Retained Earnings
41
2.2.2 Intercompany Transactions
42
2.2.3 Account Receivable/Accounts Payable Reclassification
43
2.2.4 Bad Debt Reserve
45
2.2.5 Clearing Differences for GL Accounts
46
2.2.6 Subsequent Balance Sheet Adjustments
47
2.3 Accrual Transactions
49
2.3.1 Accrual Engine
49
2.3.2 Simple Account Determination
51
2.3.3 Extended Account Determination
52
2.4 Summary
53
2.5 Reference
54
2.5.1 Configuration Transactions
54
2.5.2 Tables and Structures
55
2.5.3 Enhancements
55
3 Accounts Receivable/Accounts Payable Transactions
57
3.1 Reconciliation Accounts
58
3.1.1 Primary Reconciliation Accounts
58
3.1.2 Alternative Reconciliation Accounts
59
3.1.3 Special Reconciliation Accounts
61
3.2 Basic Accounts Receivable/Accounts Payable Transactions
63
3.2.1 Vendor Discounts
64
3.2.2 Customer Discounts
67
3.2.3 Overpayments and Underpayments
67
3.2.4 Rounding Differences
69
3.2.5 Alternative Payment Currency
70
3.2.6 Bank Charges
71
3.2.7 Down Payments
71
3.3 Payment Card Accounts
72
3.3.1 Clearing House Account
73
3.3.2 Cash Clearing Account
74
3.3.3 Bank Account
75
3.4 Interest Calculation
75
3.4.1 Account Determination Objects
76
3.4.2 General Ledger Account Determination
78
3.5 Summary
80
3.6 Reference
80
3.6.1 Configuration Transactions
80
3.6.2 Tables and Structures
81
3.6.3 Enhancements
82
4 Tax Transactions
83
4.1 Account Determination Objects
84
4.2 General Ledger Account Determination
87
4.2.1 Tax Jurisdiction Code
88
4.2.2 External Tax Systems
89
4.2.3 Non-Taxable Transactions
90
4.2.4 Tax Calculation in Sales
90
4.2.5 Tax Calculation in Purchasing
92
4.3 Other Relevant Information
95
4.3.1 Tax Account Maintenance
95
4.3.2 General Ledger Account Attributes
96
4.4 Withholding Tax
97
4.4.1 Simple Withholding Tax
97
4.4.2 Extended Withholding Tax
98
4.5 Summary
100
4.6 Reference
100
4.6.1 Configuration Transactions
100
4.6.2 Tables and Structures
101
5 Bank Transactions
103
5.1 House Bank and Other Subaccounts
103
5.1.1 House Bank Account
103
5.1.2 Bank Subaccounts by Payment Method
104
5.2 Account Determination Objects
105
5.2.1 Internal Transaction Type
106
5.2.2 External Transaction Type
107
5.2.3 Interpretation Algorithm
108
5.2.4 Posting Rule
108
5.3 General Ledger Account Determination in Banking Processes
109
5.3.1 Electronic Bank Statement
109
5.3.2 Manual Bank Statement
112
5.3.3 Deposited Check Transactions
113
5.3.4 Lockbox Process
113
5.3.5 Payment Request Process
114
5.3.6 Cash Journal
116
5.4 Bill of Exchange Transactions
117
5.4.1 Bill of Exchange Receivable Transactions
117
5.4.2 Bill of Exchange Payable Transactions
120
5.5 Summary
121
5.6 Reference
121
5.6.1 Configuration Transactions
121
5.6.2 Tables and Structures
122
6 Asset Transactions
123
6.1 Account Determination Objects
123
6.1.1 Asset Class
124
6.1.2 Depreciation Area
125
6.1.3 Chart of Depreciation
127
6.1.4 Account Determination
128
6.1.5 Other Asset Accounting Objects
129
6.2 General Ledger Account Determination
131
6.2.1 Basic Transactions
133
6.2.2 Assets Under Construction Transactions
136
6.2.3 Other Depreciation Postings
137
6.2.4 Asset Revaluation Postings
139
6.2.5 Imputed Interest Calculation
140
6.2.6 Investment Support Transactions
140
6.3 Summary
143
6.4 Reference
143
6.4.1 Configuration Transactions
143
6.4.2 Tables and Structures
144
6.4.3 Enhancements
145
7 Travel Expense Transactions
147
7.1 Account Determination Objects
147
7.1.1 Infotypes
147
7.1.2 Features
148
7.1.3 Trip Provision Variant
150
7.1.4 TRVCT Feature
151
7.1.5 Personnel Area
152
7.1.6 Employee Trip
153
7.1.7 Expense Type
155
7.1.8 Wage Type
156
7.1.9 Symbolic Accounts
157
7.1.10 Payroll Area
159
7.2 General Ledger Account Determination
159
7.2.1 Reimbursement from Accounts Payable
160
7.2.2 Reimbursement from Travel Management
161
7.2.3 Reimbursement from Payroll
163
7.2.4 Reimbursement for Corporate Credit Card
164
7.2.5 Handling Private Expenses
165
7.2.6 Trip Advances to Employees
166
7.3 Summary
166
7.4 Reference
167
7.4.1 Configuration Transactions
167
7.4.2 Tables and Structures
167
8 Sales and Purchasing
169
8.1 Sales (Order-to-Cash)
170
8.1.1 Pricing Configuration
170
8.1.2 Technical Objects
172
8.1.3 Business Objects
176
8.1.4 Sales-Relevant Accounts
178
8.1.5 Revenue Recognition Accounts
180
8.1.6 Accrual Accounts
181
8.1.7 Reconciliation Accounts
183
8.2 Purchasing (Procure-to-Pay)
184
8.2.1 Pricing Configuration
184
8.2.2 Technical Objects
186
8.2.3 Business Objects
188
8.2.4 GL Account Determination
189
8.3 Summary
190
8.4 Reference
190
8.4.1 Configuration Transactions
191
8.4.2 Tables and Structures
192
9 Inventory Transactions
193
9.1 Material Valuation
193
9.1.1 How Materials Are Valuated
194
9.1.2 Controlling Object Assignments
195
9.2 Account Determination Objects
196
9.2.1 Stock Type
196
9.2.2 Geographical/Manufacturing Unit
197
9.2.3 Transaction Type
198
9.2.4 Additional Objects
199
9.2.5 Objects for Valuation Areas
200
9.2.6 Objects for Material Types
201
9.2.7 Objects for Movement Types
202
9.2.8 Transaction Keys
202
9.3 General Ledger Account Determination—Procurement
204
9.3.1 Inventory Accounts (BSX)
204
9.3.2 GR/IR Clearing Account (WRX)
205
9.3.3 Purchasing Tax (VST)
206
9.3.4 Planned and Unplanned Delivery Costs
206
9.3.5 Price Variance Accounts
208
9.3.6 Other Differences in Logistics Invoice Verification
209
9.3.7 Foreign Currency transactions
210
9.3.8 Differences in Stock Transfer (AUM)
210
9.3.9 Consignment Process
211
9.3.10 Subcontracting Process
212
9.3.11 Volume Rebate Arrangements (BO1—BO3)
213
9.4 General Ledger Account Determination—Revaluation and Other Accounts
214
9.4.1 Revaluation Revenue/Expense (UMB)
214
9.4.2 Work in Process Revaluation
214
9.4.3 Revaluation for Inflation
215
9.4.4 Cost Object Hierarchy Settlement
215
9.4.5 Inventory Offsetting Accounts (GBB)
216
9.4.6 Account Grouping Codes
217
9.5 Summary
220
9.6 Reference
220
9.6.1 Configuration Transactions
220
9.6.2 Tables and Structures
221
9.6.3 Enhancements
222
9.6.4 Account Modifier Matrix
222
10 Payroll Transactions
225
10.1 Account Determination Objects
226
10.1.1 Infotype
226
10.1.2 Feature
227
10.1.3 Wage Type
227
10.1.4 Payroll Schema
229
10.1.5 Payroll Components
230
10.1.6 Processing Class
231
10.1.7 Payroll Area
233
10.1.8 Symbolic Accounts
234
10.2 General Ledger Account Determination
236
10.2.1 General Ledger Accounts
237
10.2.2 Customer/Vendor Accounts
238
10.2.3 Technical Accounts
239
10.2.4 Symbolic Account Derivation
240
10.3 Other Transactions
241
10.3.1 Month-End Accruals
241
10.3.2 Bank Account Determination
243
10.4 Summary
243
10.5 Reference
244
10.5.1 Configuration Transactions
244
10.5.2 Tables and Structures
245
10.6 Conclusion
246
Appendices
247
A Field Status Group
249
A.1 An Overview
249
A.2 Field Status Group Configuration
252
B Validations and Substitutions
255
B.1 Validations
255
B.2 Substitutions
259
C The Author
263
Index
265