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AC405 Appendix 1: Reconciliation Ledger
The SAP system needstheadjustment account for secondary cost elements
since there is no corresponding G/L account. The system usually creates the
reconciliation posting on the corresponding Financial Accounting account for
primarycosts. However,youcanalsodefineanextendedaccountassignmentfor
primary cost elements if the reconciliation posting is not to be made to the FI
G/L account.
Reconciliation Postings
Figure 166: Reconciliation Postings
Reconciliationpostingsareusedfortransferringpostingsthatarecross-company
code,cross-businessarea,andcross-functionalareafromManagementAccounting
to Financial Accounting. You can create reconciliation postings for Financial
Accounting automatically.
You have the following options:
• execute all reconciliation postings
• selectindividualcostflowsfromallrelevantcostflows
• selectcostflowstobereconciledbymeansofuser-definedrules
The account determination function helps you select the SAP reconciliation
accountsto whichthe postingsareto bemade.
Youcan make reconciliation postingsatanytime. However, it is important to
ensurethatthereconciliationpostingsaremadeafterthelastrelevantManagement
Accountingposting. Ifyourepeatthereconciliation,theSAPsystemonlyposts
the difference between the new CO values and the last reconciliation posting
that was made.
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Appendix1: ReconciliationLedger AC405
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Appendix 2
The New General Ledger (New G/L)
Figure 167: The New General Ledger (New G/L)
SAPNote756146canalsogiveyouanoverviewoftheadvantagesinthenewG/L.
IfyouwanttolearnmoreaboutthenewG/LinanSAPcustomercourse,attend
the training course AC210.
Informationfor existingcustomers: Ifyoufindtheadvantagesdescribedinthe
followingslidesimportant,youcanchangetothenewG/Lduringaprojectafter
upgrading to mySAP ERP.
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Appendix2: TheNewGeneralLedger(NewG/L) AC405
ThenewG/Lisintegratedwithallsubledgers(⇒FI-AP,FI-ARandFI-AA).
Figure 168: Benefits of the New G/L - Overview
Thepurposeofthefollowingslidesistoexplaintheindividualadvantages.
AshortdescriptionofthenewG/Lmightmentionthefollowing: ThenewG/L
containsfunctions,whichcombinecomponentsoftheclassicG/LwiththeSpecial
Ledger.
Caution: Despite all of the listed improvements, the “screens” for
enteringdataandpostingsarealmostidenticaltothepreviousrelease.
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AC405 Appendix 2: The New General Ledger (New G/L)
Figure 169: Benefits in Detail -Extended Data Structure
TheFunctionalAreafieldisnowalsosavedintheG/L.Thismeansyounolonger
havetoactivatethecost of salesledger0Fto createaprofit andlossstatement
following cost-of-sales accounting.
TheProfitCenterandPartnerProfitCenterfieldsarealsorecordedintheG/L.
ThismeansyoucanusetheG/Ltoconductmanagementanalyses.
You can also use the mySAP ERP Central Component to display simplified
ManagementAccounting(⇒“COlight”)intheG/L.Theavailableobjectsare
cost centers and (primary) cost elements.
TheSegmentfieldisanewentity(characteristic/category). Itallowsyoutocarry
out segment reporting.
The table structure in the new G/L is flexibly expandable, meaning you can
include customized fields and update totals.
Standardreportscanbeusedforalloftheabovepurposes.
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Appendix2: TheNewGeneralLedger(NewG/L) AC405
Figure170: BenefitsinDetail-DocumentSplitting(OnlineSplit)I
Theinterfaceandthecreationoffinancialdocumentsarethesameasinprevious
releases.
An input tax rate of 16% is assumed.
SAPcurrently supportsthederivationof thesegmentfrom theprofit center.
Profit centerscan in turn bederived froma cost center, aCO-internal order or
a project, for example.
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AC405 Appendix 2: The New General Ledger (New G/L)
Figure171: BenefitsinDetail-DocumentSplitting(OnlineSplit)II
Toguaranteeacontinuoussplitofthecharacteristicsegment(oranotherentity),
youneedtoactivatethedocumentsplit! Continuoussegmentationmeansthat
eachdocumentfortheactivatedentityreachesa“balance0position”.
Inadditiontothesplit,thedisplayshowstheinheritanceofthesegmenttothe
vendor and tax lines of the document.
Online split (and inheritance) replaces period-end activities “balance sheet
adjustment”(⇒SAPF180)and“profitandlossadjustment”(⇒SAPF181).
Caution: Document splitting also functions with “post-processing
processes”,suchasnumbers. Cashdiscountreceivedandcashdiscount
paid are distributed to entitiesaccording to the amount of the original
expenseaccountspostings(inthecaseoforiginalvendorinvoices).
Customer invoices are handled similarly in that revenues are distributed to
different entities.
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Appendix2: TheNewGeneralLedger(NewG/L) AC405
Figure172: Benefitsin Detail-Real-TimeCO -FIIntegration
This slide shows real-time CO → FI integration using the functional area
characteristicorcriterionasanexample. Youcanalsodefinereal-timeintegration
for thecriteriacompanycode, businessarea, profit center, segment, fundsand
receivable. Theselectionisnotan“either/ordecision”–youcansimultaneously
activatereal-timeintegrationforallofthesecharacteristics.
WhatstandsoutintheFinancialAccountingdocument(⇒2b.):
• Itispostedinrealtime(perdocument). Reconciliation(⇒[only]summary
reconciliation per expenseaccount/cost element) using the reconciliation
ledger in Cost Element Accounting and transaction KALC is no longer
necessary.
• It is a document that does not require a clearing account. Clearing
accounts are still required in mySAP ERP for cross-company code
transactions, for example.
• You can togglebetweenthedocument generatedinreal timein Financial
Accounting fromtheManagement Accounting document (⇒ 2./2a.) and
viceversa: traceabilityof accountingdocuments.
Real-time CO→ FI integrationdocumentscan be logged bytracingandthen
analyzed.
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AC405 Appendix 2: The New General Ledger (New G/L)
Figure 173: Benefits in Detail - Parallel Accounting
OneledgerinthenewG/Lhastheroleofa“leading”ledger. Thisledgerisusually
used for consolidated financial statements.
ThenewnewG/Lallowsyoutouseotherledgersinadditiontotheleadingledger
for parallel financial reporting.
• ThisfeatureisreferredtoastheledgersolutioninthenewG/LinmySAP
ERP.
•
Caution: However, “Ledger”inthiscontext doesnotrefertothe
specialledgerasin ReleaseR/3 Enterprise.
You can still display parallel financial reporting using additional accounts
(⇒accountsolution). Ifyouchoosethisoption,theG/Lcontainsonlyoneledger,
namely, the leading ledger.
TheledgersolutioninthenewG/LandtheaccountsolutioninmySAPERPshould
beconsideredasequivalents. Formoreinformation,seeNote779251.
Youcancontinuetousedisplayoptionsfromearlierreleasessuchasthespecial
ledgersolutionandcompanycodesolutioniftheyweresetupbeforeyouupgrade
tomySAP ERP.However, theycannotbeextended.
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Appendix2: TheNewGeneralLedger(NewG/L) AC405
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Appendix 3
Glossary
The terms used in the text are explained in the online glossary (Help →
Glossary).
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Appendix3: Glossary AC405
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Feedback
SAP AG has made every effort in the preparation of this course to ensure the
accuracy and completeness of the materials. If you have any corrections or
suggestionsforimprovement,pleaserecordthemintheappropriateplaceinthe
course evaluation.
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