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One‘Fiscal Year Variant’ can be assigned to one or more Company Codes.
Figure 24:Assign Fiscal Year Variant to a Company Code
97. What is a ‘Posting Period’?
A fiscal year, in SAP, is divided into various ‘Posting Periods,’ with a start and end date defined
for each of these periods. Any document posting is possible only when the ‘posting periods’ are in
place in the system. Normally there will be 12 posting periods. A posting period consists of a
month and year.
98. How does the System Identify a ‘Posting Period’?
Based on the posting date entered into the system while posting a document, the system
automatically determines the period by looking at the document date and the year. However, for
this to occur you should have properly defined the fiscal year variant.
99. What Happens when You Post to Year 2006 when You are in
2007?
First of all, to post a document relating to a previous year, say 2006 when you are in 2007, the
relevant posting period should be ‘open’ in the system. When such a posting is done, the system
makes some adjustments in the background:
One: the carry-forward balances of the current year, already done, are updated in case the
posting affects balance sheet items.
Two: if the posting is going to affect the Profit & Loss accounts, then the system adjusts the
carried forward profit or loss balances to the Retained Earnings account(s).
100. What do You Mean by ‘Opening/Closing’ Posting Periods?
Postings in SAP are controlled by the‘opening’ or ‘closing’ of posting periods. Normally, the
current posting period is open for document posting and all other periods are closed. At the end
of the period (month), this posting period is closed and the new one is opened for postings. This
way it provides better control.
It is, however, possible to keep all the periods or select periods open.
101. What is a ‘Posting Period Variant’?
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A‘Posting Period Variant’ is useful in ‘opening/closing’ posting periods across many Company
Codes at one time. You define a posting period variant and assign it to various Company Codes.
Since the posting period variant is cross-Company Code, the opening and closing of the posting
period is made simple. Instead of opening and closing individually for different Company Codes,
you just need to open or close the posting period variant.
102. Can You Selectively ‘Open’ and ‘Close’ accounts?
Yes. It is possible to selectively control the ‘opening’ and ‘closing’ for various types of accounts.
Usually, a ‘+’ is mentioned in the top-most entry indicating that all the account types are allowed
for posting. Now, for the GL(S) accounts, you will need to specify the period which needs to be
opened. This ensures that all the account types are open for the current period, indicated by ‘+,’
and only the GL accounts are open for the previous period.
Select account types can also be opened or closed for a specific period; select accounts within an
account type can also be opened or closed.
103. Why is it not Possible to Post to a Customer A/C in a
Previously Closed ‘Period’?
When you want to selectively ‘close’ or ‘open’ the posting period of some accounts (account
range), there will be no problem with that if you are doing it for GL accounts. But, if it is a
subledger account (such as the customer), it has to be achieved via opening or closing the
account interval of the‘reconciliationaccount’ of that account type.
104. Can You Open a ‘Posting Period’ only for a Particular User?
Yes. SAP allows you to open or close the posting period only for specific users. This can be
achieved by maintaining anauthorization group at the document header level.
105. What is a ‘Special Period’? When do You Use it?
Besides the normal posting periods, SAP allows for defining a maximum four more posting
periods, which are known as‘Special Periods’ as these are used for year-end closing activities.
This is achieved by dividing the last posting period into more than one (maximum four) period.
However, all the postings in these special periods should fall within the last posting period.
The special periods cannot be determined automatically by the system based on the posting date
of the document. The special period needs to be manually entered into the ‘posting period’ field in
the document header.
106. What is the Maximum Number of ‘Posting Periods’ in SAP?
Under GL accounting, you can have a maximum of 16 posting periods (12 regular plus 4 Special
Periods). However, you can have up to a maximum of 366 posting periods as is the case in
‘special purpose ledgers.’
107. What is a ‘Special Purpose Ledger’?
‘Special Purpose Ledgers’ (FI-SL) are used in reporting. These are basically user-defined
ledgers, which can be maintained either as GL or subsidiary ones with various account
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assignment objects (with SAP-dimensions such as cost center, business area, profit center, etc.,
or customer-defined dimensions such as region, area, etc.).
Once defined, this functionality helps you to report at various levels. Ideally you collect the
information, combine it, and create the totals. This is something such as an additional reporting
feature, and use of this feature will have no effect on the regular functionalities of SAP.
108. What Variations are Possible when Defining a ‘Fiscal Year’?
(cid:131) The Fiscal Year is the same as a Calendar Year
The fiscal year starts on January 1 and there are 12 posting periods; the posting periods
correspond to the calendar months; there is no need to define each of the posting periods.
Open table as spreadsheet Posting Period Start Date End Date
1 1–Jan 31–Jan
2 1–Feb 28/29 Feb
3 1–Mar 31–Mar
4 1–Apr 30–Apr
5 1–May 31–May
6 1–Jun 30–Jun
7 1–Jul 31–Jul
8 1–Aug 31–Aug
9 1–Sep 30–Sep
10 1–Oct 31–Oct
11 1–Nov 30–Nov
12 1–Dec 31–Dec
(cid:131) The Fiscal Year is NOT the same as a Calendar Year
In this case, you need to specify how many posting periods you want and how the system
should derive the posting period. Since the posting period does not correspond to the
calendar month, the start and end date of each of the posting periods need to be maintained.
109. What is known as ‘Year Shift/Displacement’ in a Fiscal Year?
When the fiscal year is not the same as the calendar year, we need to define a‘displacement
factor’ for each of the posting periods to correctly identify the number of posting periods.
For example, consider the fiscal year variant V3 (Figure 25). The fiscal year starts on April 1st and
ends on March 31st of the next calendar year so the displacement factor or year shift from April to
December is ‘0,’ and for January to March, it will be ‘(cid:236)1’. By defining it this way, the system is
able to recognize the correct posting period. A posting made on January 25th, 2006 will then be
interpreted as the 10th posting period in fiscal year 2005.
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| Open table as spreadsheet Posting Period | Start Date | End Date |
|---|---|---|
| 1 | 1–Jan | 31–Jan |
| 2 | 1–Feb | 28/29 Feb |
| 3 | 1–Mar | 31–Mar |
| 4 | 1–Apr | 30–Apr |
| 5 | 1–May | 31–May |
| 6 | 1–Jun | 30–Jun |
| 7 | 1–Jul | 31–Jul |
| 8 | 1–Aug | 31–Aug |
| 9 | 1–Sep | 30–Sep |
| 10 | 1–Oct | 31–Oct |
| 11 | 1–Nov | 30–Nov |
| 12 | 1–Dec | 31–Dec |
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Figure 25:Year shift/displacement in Fiscal Year Variant
110. Can You have ‘non-Calendar’ Months as ‘Periods’ in a ‘non-
Calendar’ Fiscal Year?
Yes. The‘non-calendar fiscal year’ can either correspond to calendar months or to non-
calendar months.
In the case of non-calendar months as the posting periods, you need to specify the start and end
date of these posting periods. Consider a fiscal year starting on April 16th, 2005 and ending on
April 15th, 2006. Here, the posting period-1 starts on April 16th and ends on May 15th and so on.
Note that the posting period-9 will have 2 displacements (0 and(cid:236)1) as indicated below in the
Table:
Open table as spreadsheet Start End Year Year
Posting Period Date Date Displacement
1 16–Apr 15–May 2005 0
2 16–May 15–Jun 2005 0
3 16–Jun 15–Jul 2005 0
4 16–Jul 15–Aug 2005 0
5 16–Aug 15–Sep 2005 0
6 16–Sep 15–Oct 2005 0
7 16–Oct 15–Nov 2005 0
8 16–Nov 15–Dec 2005 0
9 16–Dec 31–Dec 2005 0
9 1–Jan 15–Jan 2006 (cid:236)1
10 16–Jan 15–Feb 2006 (cid:236)1
11 16–Feb 15–Mar 2006 (cid:236)1
12 16–Mar 15–Apr 2006 (cid:236)1
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| Open table as spreadsheet | Start | End | Year | Year |
|---|---|---|---|---|
| Posting Period | Date | Date | Displacement | |
| 1 | 16–Apr | 15–May | 2005 | 0 |
| 2 | 16–May | 15–Jun | 2005 | 0 |
| 3 | 16–Jun | 15–Jul | 2005 | 0 |
| 4 | 16–Jul | 15–Aug | 2005 | 0 |
| 5 | 16–Aug | 15–Sep | 2005 | 0 |
| 6 | 16–Sep | 15–Oct | 2005 | 0 |
| 7 | 16–Oct | 15–Nov | 2005 | 0 |
| 8 | 16–Nov | 15–Dec | 2005 | 0 |
| 9 | 16–Dec | 31–Dec | 2005 | 0 |
| 9 | 1–Jan | 15–Jan | 2006 | (cid:236)1 |
| 10 | 16–Jan | 15–Feb | 2006 | (cid:236)1 |
| 11 | 16–Feb | 15–Mar | 2006 | (cid:236)1 |
| 12 | 16–Mar | 15–Apr | 2006 | (cid:236)1 |
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As a result, a posting made on December 27th, 2005, as well as the posting made on January 14th,
2006 are correctly identified as postings corresponding to period-9.
111. What is a ‘Year-dependent’ Fiscal Year?
A calendar year fiscal variant, when defined as‘year-dependent,’ is relevant and valid only for
that year.
112. What Precautions should you Take while Defining a
‘Shortened Fiscal Year’?
Note that the‘Shortened Fiscal Year’ is always year-dependent. This has to be followed or
preceded by a full fiscal year (12 months). Both the shortened and the full fiscal year, in this case,
have to be defined using a single fiscal year variant.
113. Tell me more about a ‘Shortened Fiscal Year.’
As mentioned already, a‘Shortened Fiscal Year’ is one containing less than 12 months. This
kind of fiscal year is required when you are in the process of setting up a company, or when you
switch over one fiscal year (e.g., calendar year) to another type of fiscal year (non-calendar).
114. How do You Open a new ‘Fiscal Year’ in the System?
You do not need to ‘open’ the new fiscal year as a separate activity. Once you make a posting
into the new fiscal year, the new fiscal year is automatically opened. Or, the new fiscal year is
automatically opened when you run the‘balance carry-forward’ program.
However, you need to have (1) the relevant posting period already open in the new fiscal year, (2)
completed the document number range assignment if you are following a year-dependent number
range assignment, and (3) defined a new fiscal year variant if you follow the year-dependent
fiscal year variant.
115. How do you ‘Carry-Forward’ Account Balances?
If you have already posted into the new fiscal year, you do not need to‘carry-forward’ the
balances manually. But you can use the various ‘carry-forward’ programs supplied by SAP for this
task.
116. Can You Explain how ‘Carry-Forward’ Happens in SAP?
Sure. For all the Balance Sheet items, the balances of these accounts are just carried forward to
the new fiscal year, along with account assignments if any. This also true for customer and
vendor accounts.
In the case of Profit & Loss accounts, the system carries forward the profit or loss (in the local
currency) to the Retained Earnings account, and the balances of these accounts are set to ‘0.’ No
additional account assignments are transferred.
117. Is there a Prerequisite for ‘Carry-Forward’ Activity?
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Yes, for Profit & Loss accounts, you should have defined the Retained Earnings account in the
system. Additionally, you should have also specified the‘Profit & LossAccount Type’ in the
master record of each of these for Profit & Loss accounts.
There are no such requirements for GL accounts, customer and vendor accounts.
118. How many ‘Retained Earnings’ A/C can be Defined?
You can define as many‘Retained Earnings Accounts’ as you need. But normally, companies
use onlyone retained earnings account. Remember, to define more than one, you should use the
profit & loss account type.
119. Can You have Multiple ‘Retained Earnings’ A/C?
Normally it is sufficient if you use one‘retained earnings’account. However, if you are
configuring for a multinational company where the legal requirements require treating some of the
tax provisions differently from other countries, then you will need more than one retained earnings
account.
120. How do You Maintain ‘Currency’ in SAP?
‘Currency’ (the legal means of payment in a country) in SAP is denoted by a 3-character
Currency Code, maintained per ISO standards. Example: USD (U.S. Dollars), INR (Indian
Rupee), GBP (Great Britain Pound), etc. Each currency code in the system will have a validity
defined.
A currency is defined in SAP using the IMG path: General settings>Currencies >Check exchange
rate types.
121. What is a ‘Local Currency’?
When you define a Company Code, you also need to mention in which currency you will be
maintaining the accounts/ledgers in financial accounting. This currency is called the‘Local
Currency.’ This is also known as‘Company Code Currency.’
122. What is a ‘Parallel Currency’?
When defining the currencies for a Company Code, it is possible to maintain, for each of these
company Codes,two more currencies in addition to the ‘Local Currency.’ These two currencies
are called the‘Parallel Currencies,’ which can be the:
(cid:131) Group Currency
(cid:131) Hard Currency
(cid:131) Global Company Currency
(cid:131) Index-based Currency
To translate the values from one currency to the other, you will need to maintain anexchange
rate for each pair of the defined currencies in the system. When parallel currencies are defined,
the system maintains the accounting ledgers in these currencies as well, in addition to the local
currency.
123. What is a ‘Group Currency’?
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This is the currency defined at the Client level.
124. What is the ‘Global Company Code Currency’?
The currency defined for the Company (or the Consolidated Company) is called the‘Global
Company Code Currency.’
125. What is an ‘Account Currency’?
When defining the GL accounts in the system, you are required to define a currency in which an
account will be maintained, and this is called the‘Account Currency.’ This is defined in the
‘Company Code’ area of the GL master record, and is used for postings and account balance
display.
126. What are all the Prerequisites for Posting in a ‘Foreign
Currency’?
The following are the prerequisites you need to consider before posting in a foreign currency:
(cid:131) Local currency already defined for the Company Code (in the global parameters)
(cid:131) Foreign currency defined in the currency code Table
(cid:131) Exchange rate defined for the foreign currency and the local currency
(cid:131) Translation Ratio maintained for the local and foreign currency
127. How are ‘Exchange Rates’ Maintained in SAP?
An‘Exchange Rate’ is defined for each pair of currencies, and for each ‘exchange rate type’
defined in the system. The exchange rate is defined at the document header level.
128. What is an ‘Exchange Rate Type’? List some of them.
The‘Exchange Rate Type’ is defined according to various purposes such as valuation,
translation, planning, conversion, etc. The commonly used exchange rate types include:
Figure 26:Exchange Rate Types
129. What is known as the ‘Translation Factor’?
The relation between a pair of currencies per ‘exchange rate type’ is known as the‘Translation
Factor.’ For example, the translation factor is 1 when you define the exchange rate for the
currencies USD and INR:
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130. Is there an Easy Way to Maintain Exchange Rates in SAP?
SAP offers a variety of tools to maintain exchange rates on an on-going basis. The tools include:
(cid:131) Exchange Rate Spreads
(cid:131) Base Currency
(cid:131) Inversion
Use the SAP supplied program,RFTBFF00, for populating the exchange rate table automatically
from an input file in a multi-cash format from a commercially available input file.
131. What is known as an ‘Exchange Rate Spread’?
The difference between the ‘bank-buying rate’ and the ‘bank selling rate’ is known as the
‘Exchange Rate Spread,’ which remains almost constant. When you maintain the exchange rate
spread, it is sufficient if you maintain the‘averagerate’ for that currency in question in the
system as you will be able to deduce the buying/selling rate by adding/subtracting the spread
to/from the average rate.
132. Explain the use of ‘Direct’ or ‘Indirect Quotations.’
It is possible to maintain the exchange rates, in SAP, by either of these two methods. What
determines the use of a particular type of quotation is the business transaction or the market
standard (of that country).
SAP adopts two prefixes to differentiate direct and indirect quotes during entering/displaying a
transaction:
(cid:131) ‘’—Blank, no prefix. Used in Direct Quotation
(cid:131) ‘/’—Used in Indirect Quotation
When there is no prefix entered, (blank), the quotation is construed as the ‘direct quote’ by the
system. Possible scenarios include:
(cid:131) The company in question is mainly using the‘Indirect Quotation.’
Use ‘’ (blank) as the prefix for default notation for indirect quotation. Use ‘*’ as the prefix for
the rarely used direct quotation. If someone tries entering a transaction using direct quotation,
but without the ‘*’ in the exchange rate input field, the system will issue a warning.
(cid:131) The company in question is mainly using the‘Direct Quotation.’
You do not need any specific settings as the default is the ‘’ (blank) prefix for the direct
quotation, and ‘/’ for the indirect quotation. So, unless you make a transaction entry with ‘/’
prefix, the system takes all the entries as that of direct quotation.
(cid:131) There could be instances where you are required to configure in such a way that a prefix
is mandatory irrespective of the type of quotation. In this case, define the direct quotation
prefix as ‘*’, and the indirect one as the system default ‘/’ prefix. This necessitates a prefix
each of the entries either by ‘*’ or ‘/.’ Otherwise, the user will get a warning to correct the
entry.
133. Explain how ‘Taxes’ are Handled in SAP.
SAP takes care of tax calculation, tax postings, tax adjustments, and tax reporting through the
three FI components; namely GL, AP, and AR. The processing of the following kinds of taxes is
possible:
1. Tax on Sales and Purchases
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a. Input Taxes (Purchase Tax)
b. Output Taxes (Sales Tax)
2. Additional Taxes (these are country specific and in addition to the tax on sales and
purchases)
3. Sales Tax
4. Withholding Tax
a. Classic Withholding Tax
b. Extended Withholding Tax
SAP allows taxation at three levels:
1. National level or federal level (Europe, South Africa, Australia, etc.)
2. Regional or jurisdiction level (USA)
3. National and Regional level (India, Canada, Brazil etc.)
134. How is Tax Calculated in SAP?
SAP uses a technique called‘Condition Method’ to calculate taxes (except Withholding Tax) in
the system. The system makes use of‘Tax (Calculation)Procedures’ defined in the system
together with theTax Codes for calculating the quantity of tax.
1. TheTax Code is the starting point in the tax calculation. The tax code is country specific,
with every country having a country specific Tax Procedure defined in the standard system,
which is used as the template for defining various tax codes. The system uses the tax
code to verify the following:
Figure 27:Condition Type (Tax Processing)
a. Tax type
b. Amount of tax calculated/entered
c. GL account for tax posting
d. Calculation of additional tax portion, if any
2. Tax Rates are defined for each of the tax codes. The tax rates are then associated with
Tax Types, which are included in the tax procedures. (Because of this relationship, it is
technically possible that a single tax code can have multiple tax rates for various tax types.)
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3. The tax code is assigned to aTax Procedure, which is tagged to a GL master record. A
particular tax procedure is accessed whenever that GL account is used in document
processing.
Figure 28:Steps in Tax processing
A Tax Procedure contains the following:
(cid:131) Steps— To determine the sequence of lines within the procedure.
(cid:131) Condition Types— Indicates how the tax calculation model will work (whether the
records are for fixed amount or percentages and whether the records can be processed
automatically, etc.)
(cid:131) Reference Steps— Where the system obtains the amount/value it uses in its calculation
(for example, the base amount)
(cid:131) Account/Process Keys— Provide the link between the tax procedure and the GL
accounts to which tax data is posted. This helps in automatic tax account assignments. To
enable that these keys have the necessary information for automatic assignment, you need
to define the following:
o Posting keys (unless you have a specific requirement, it will be sufficient to use
the GL posting keys: Debit: 40, Credit: 50)
o Rules to determine on which fields the account determination is to be based
(such as the tax code or country key)
o Tax accounts to which the postings need to be made
SAP comes with a number of predefined account/process keys, and it is recommended that the
standard keys be used.
4. TheAccess Sequence helps in identifying the sequence of Condition Tables to be used
and identifying which field contents are the‘criteria’ for reading theCondition Tables (a
group of Condition Types).
5. The tax amount so calculated is normally posted to the same side as the GL posting that
contains the tax code. When exchange rate differences occur (due to tax adjustments in
foreign currencies) these differences are generally posted to the specific account(s) for
exchange rate differences. However, it is possible to specify (per Company Code) that the
exchange rates for tax items can also be entered manually or determined by the posting or
the document date, and the resulting differences posted to a special account.
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Figure 29:Account/Process Key for tax processing
6. R/3 has a number of predefined account keys, and it is recommended that the standard
keys be used.
135. Explain the Configurations Required for Taxes in SAP.
You need to define the following to customize SAP for this purpose:
1. Base Amount for Tax Calculation
For each Company Code you need to define whether theBase Amount includes the cash
discount as well. If the base amount includes the discount, then the tax base is called
‘Gross,’ otherwise, it is ‘Net.’ You may also define a similar base amount for calculating
the‘Cash Discount.’ This also has to be maintained for each of the Company Codes.
2. Tax Codes
TheTax Code is a 2-digit code specifying the percentage of tax to be calculated on the
base amount. While defining the tax code, you will also specify the ‘Tax Type’ to classify a
tax code relating to either ‘Input Tax’ or‘Output Tax.’ The tax types are country specific
and determine how a tax is calculated and posted.
3. Tax Rate
TheTax Rate is the percentage of tax to be calculated on a base amount. You will be able
to define tax rates for one or more tax types when you define a single tax code.
4. Check Indicators
By using the check indicators, you configure the system to issueError/Warning
Messages when the tax amount entered manually is incorrect.
136. What is a (Tax) ‘Jurisdiction Code’?
A‘Jurisdiction Code,’ used in countries such as the United States, is a combination of the
codes defined by tax authorities. It is possible to define up to four tax levels below the federal
level. The four levels can be the:
(cid:131) Sub-city level
(cid:131) City level
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(cid:131) Country level
(cid:131) State level
Before you can use the jurisdiction codes for tax calculation, you need to define the following:
1. Access Sequence (to include the country/tax code/jurisdiction fields)
2. Condition Types (which references the access sequence as defined above)
3. Jurisdiction Codes
The tax rates are defined in the tax code by jurisdiction. When posting taxes with a jurisdiction
code, note that the taxes may be entered per jurisdiction code or per tax level.
137. Tell me about the ‘Tax Reports’ in SAP.
SAP comes delivered with country-specific default ‘Tax Reports’ to meet your tax-reporting
requirements. However, it is not uncommon to use third-party software for the same purpose. As
a process, it is recommended that the ‘closing operations’ are completed before running the tax
reports. This will ensure that the system makes relevant adjustment entries (between payables
and receivables, exchange rate differences, etc.) so that the correct tax amounts are reported.
138. How is ‘Master Data’ different from ‘Transaction Data’?
There are three kinds of data residing in any SAP system:
1. Table Data
2. Transaction Data
3. Master Data
Table Data refers to the customized information for a particular Client. This includes data such as
payment terms, discounts, pricing, tolerance limits, etc., which you do not normally change on a
day-to-day basis.
Transaction Data is the day-to-day recording of business information such as purchase orders,
sales returns, invoices, payments, collections, etc. This includes both system-generated data (tax,
discount, etc., automatically calculated by the system during document posting) as well as user-
generated data.
Master Data is the control information required to decide how transaction data gets posted into
various accounts (such as customers, vendors, GL, etc.). The master data is usually shared
across modules (for example, customer master records are common both to FI and SD in SAP)
obviating the need for defining it in various application areas. The master data remains in the
system for fairly a long period.
In the case of GL Master Records, the data is created in two areas:
1. Chart of Accounts Area (common to all Company Codes: Chart of accounts, GL
account number, account name (short and long text), B/S or P&L indicator, account group,
etc.).
2. Company Code Area (specific to that particular Company Code: Company Code, tax
code, currency, open item management, line item display, sort key, etc.).
In the case of theCustomer/Vendor Master Record, the data is created in two areas:
1. Client Specific (general data such as account number, name, telephone, bank
information, etc., which is common to all the Company Codes using this master).
2. Company Code Specific (valid only for the Company Code, this includes: terms of
payment, dunning procedure, reconciliation account, sort key, sales area, purchasing
information, etc.).
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139. Can You Post an A/C Document if the ‘Credit’ is not Equal to
the ‘Debit’?
In general, unless the ‘debits’ equal the ‘credits’ in a document, you will not be able to post the
document. However, the system allows you to post some of the documents, even if this not true,
which includes the following:
(cid:131) Noted items: this will contain only a debit or credit. Since there is no updating of
accounting entries, the system will allow you to go ahead with the posting of these items.
General Ledger Accounting
140. What is a ‘Document’ in SAP?
SAP is based on the‘document principle’ meaning that a document is created out of every
business transaction in the system. TheDocument is the result of a posting in accounting in SAP,
and is the connecting link between various business operations. There are two types of
documents:
1. Original Documents: these documents relate to the origin of business transactions such
as invoices, receipts, statement of accounts from bank, etc.
2. Processing Documents: These include‘accounting documents’ generated from
postings in the system,‘reference documents,’‘sample documents,’ etc. The
processing documents other than the accounting ones are also known as‘special
documents’ and they aid in the simplification of document entry in the system.
Every document consists of:
(cid:131) A Document Header
(cid:131) Two or more Line Items
Before attempting to enter a document, call up the relevant document entry function as the
system provides a variety of ready-made document entry templates suited to different
transactions such as regular GL entry, customer invoice posting, etc. The details entered in a
document can be simulated and displayed before the document is actually posted in the system.
You may also choose to ‘park’ the document and post it later.
141. What is a ‘Document Header’?
The‘Document Header’ contains information that is valid for the whole document such as:
(cid:131) Document Date
(cid:131) Document Type (Control Information)
(cid:131) Document Number
(cid:131) Posting Date
(cid:131) Posting Period
(cid:131) Company Code
Besides the above, the document header also has information (editable, later on) such as(a)
trading partner,(b) document header text,(c) reference,(d) cross-Company Code number, etc.
142. What is a ‘Document Type’?
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| General Ledger Accounting |
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SAP comes delivered with a number of‘Document Types,’ which are used in various postings.
The document type helps to classify an accounting transaction within the system, and is used to
control the entire transaction and determine the account types a particular document type can
post to. For example, the document type‘AB’ allows you to post to all the accounts, whereas
type ‘DZ’ allows you to post only the customer payments. Every document type is assigned a
number range.
The common document types include:
Open table as spreadsheet Description Doc. Description
Doc. Type Type
AA Asset posting KG Vendor credit
memo
AB Accounting KN Net vendors
document
AF Depreciation KR Vendor invoice
postings
DG Customer credit KZ Vendor payment
memo
DR Customer invoice KG Vendor credit
memo
DZ Customer payment SA GL account
document
X1 Recurring entry X2 Sample document
doc.
143. How is ‘Account Type’ Connected to ‘Document Type’?
The‘Document Type’ is characterized by a 2-character code such as AA, DG, etc., whereas an
‘Account Type’ is denoted by a 1-character code such as A, D, etc., specifying which accounts a
particular document can be posted to. The common account types include:
(cid:131) A Assets
(cid:131) D Customer (Debtor)
(cid:131) K Vendor (Creditor)
(cid:131) M Materials
(cid:131) S GL
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| Open table as spreadsheet | Description | Doc. | Description |
|---|---|---|---|
| Doc. Type | Type | ||
| AA | Asset posting | KG | Vendor credit memo |
| AB | Accounting document | KN | Net vendors |
| AF | Depreciation postings | KR | Vendor invoice |
| DG | Customer credit memo | KZ | Vendor payment |
| DR | Customer invoice | KG | Vendor credit memo |
| DZ | Customer payment | SA | GL account document |
| X1 | Recurring entry doc. | X2 | Sample document |
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Figure 30:Document and Account Types
144. What do You mean by ‘Net’ Postings’?
Usually, when a transaction is posted, for example, a vendor invoice (document type: KR), the
system posts the ‘Gross’ amount with the ‘tax’ and ‘discount’ included. However, SAP provides
you the option of posting these items as ‘Net.’ In this case, the posting excludes ‘tax’ or
‘discounts.’ Remember to use the special document typeKN. (Similarly, you will use the
document typeDN for ‘customer invoice-Net’ compared to the normal invoice postings for the
customer using the document typeDR.) For using this ‘net method’ of posting you should have
activated the required settings in the customization.
145. Explain the Various ‘Reference Methods.’
SAP recommends‘Reference Methods’ as a ‘document entry tool’ to facilitate faster and easier
document entry into the system, when you are required to enter the same data time and again.
Besides making the document entry process less time-consuming, this also helps in error-free
document entry.
The various Reference Methods used in SAP include:
1. Reference Documents
2. Account Assignment Models
3. Sample Documents
146. What is the ‘Document Change Rule’?
The functionality‘Document Change Rules’ configured in the system maintains the information
relating to ‘what fields can be changed?’ and ‘under what circumstances?.’ As you are already
aware, SAP’sdocument principle does not allow changing the ‘relevant’ fields once a document
is posted; any changes can only be achieved through ‘Reversal’ or additional postings. Fields
such as company code, business area, account number, posting key, amount, currency, etc., can
never be changed once the document is posted. However, SAP allows changing some of the
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fields in the line items such as payment method, payment block, house bank, dunning level,
dunning block, etc. These can be changed document by document or by using‘mass change’
for a number of documents in a single step.
The changes to ‘master data’ are tracked and stored per user for an ‘audit trail.’
147. Differentiate between ‘Account Assignment Model,’ ‘Recurring
Entries,’ and ‘Sample Document,’
‘Account Assignment Model’ is a ‘reference method’ used in document entry when the same
distribution of amounts to several Company Codes, cost centers, accounts, etc., is frequently
used. Instead of manually distributing the amount among accounts or Company Codes, you may
useequivalence numbers for distributing both the credit and debit amounts. A cross-Company
Code account assignment model can also be created.
The account assignment model may contain any number of GL accounts. The GL account items
need not be complete. The model can be used across several Company Codes, and can even
include Company Codes from non-SAP systems.
Figure 31:Account Assignment Model
(cid:131) You can use the account assignment model while ‘parking’ a document (but you cannot
use a ‘reference document’ for ‘parking’).
(cid:131) The use of account assignment models is limited to GL accounts.
Unlike a‘Sample Document,’ an account assignment model may be incomplete and can be
completed during document entry by adding or deleting or changing the data already saved in the
model.
The‘Recurring Entry’ original document is used by the system as a ‘reference document’ for
enabling posting of periodically recurring postings such as loan repayments, insurance premium
payments, rent, etc. Since this document is not an accounting document, the account balances
are not affected. In a recurring entry original document, you will not be able to change the(a)
posting key,(b) account, and(c) amount. Therecurring entry documents are defined with a
special number range(X1). Unlike an account assignment model, these documents cannot be
used for cross-Company Code postings.
Therecurring entry document does not update transaction figures, per se, but acts only as a
reference and as the basis for creating accounting documents. The SAP programSAPF120
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creates the accounting documents from the recurring entry original document. There are two
ways to set the exact date when this document should be posted to:
(cid:131) Posting frequency: enter the day of the month and the period (in months) between two
postings.
(cid:131) Scheduled run: configure the ‘run schedule’ specifying the calendar days on which the
program should post these documents.
ASample Document is like a template, which is created and stored so that the information
contained therein can be easily copied into new documents and posted in the system. But once a
sample document is created note that you will not be able to change the ‘line items’ already
contained in that document; all you can do is change the amounts in that sample document. But
you can overcome this by defining a new sample document that can contain other line items or
you may add new line items to the FI document, which is created by copying from the original
sample document.
Sample documents have separate number ranges(X2).
148. What is a ‘Line Item’?
The‘Line Items’ contain information relating to account number, amount, debit/ credit, tax code,
amount, etc. SAP allows a maximum of 999 line items in a single document. Besides the one
entered by you during an document entry, the system may also create its own line items called
‘system generated line items,’ such as tax deductions, etc. Irrespective of the number of line
items entered, ensure that the total of these is always zero (that is, total debits should equal total
credits). Otherwise, the system will not allow you to post the document.
149. What is a ‘Posting Key’?
A‘Posting Key’ in SAP is a 2-digit alphanumeric key that controls the entry of line items. SAP
comes with many posting keys for meeting the different business transaction requirements:40
(GL debit),50 (GL credit),01(customer invoice),11(customer credit memo),21(vendor credit
memo),31(vendor payment), etc.
The posting key determines:
1. What account can be posted to
2. Which side of the account (debit or credit) to be posted to, and
3. What ‘layout’ screen needs to be used for that particular transaction.
It is a normal practice not to change any of the default posting keys in the system, as you would
very rarely require additional posting keys.
150. Differentiate between the ‘Parking’ and the ‘Holding’ of
Documents.
The‘Parking of a Document’ in SAP is one of the twopreliminary postings (the other being
the ‘Holding’ of documents) in the system and refers to the storing of incomplete documents in
the system. These documents can later be called on for completion and posting. While ‘parking’ a
document, the system does not carry out the mandatory ‘validity checking.’ The system does not
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also carry out any automatic postings (such as creating tax line items) or ‘balance checks.’ As a
result, the transaction figures (account balances) are not updated. This is true in the case of all
financial transactions except in the area ofTR-CM (Cash management) where ‘parked’
documents will update the transactions.
The parking of documents can be used to ‘park’ data relating to customers, vendors, or assets
(acquisition only). When a cross-Company Code document is ‘parked,’ only one document is
created in the initial Company Code; when this ‘parked’ document is posted all other documents
relevant for all other Company Codes will also be created. However, it is to be noted that
substitution functionality cannot be used with document ‘parking,’ as substitution is activated
only on transaction processing.
The added advantage is that a document ‘parked’ by an accounting clerk can be called on for
completion by someone else. The ‘parked’ documents can be displayed individually or as a list
from where the required document can be selected for completion and posting. The number of
the ‘parked’ document is transferred to the posted document. The original ‘parked’ document, if
necessary, can be displayed even after it has been posted to.
During a transaction when you do not have a piece of required information, you can‘Hold the
Document’ and complete it later. As in the case of ‘parked’ documents, here also the document
does not update the transaction figures.
The essential difference between these two types of preliminary postings can be summarized as
follows:
Open table as ‘Park’ document ‘Hold’ document
spreadsheet Attribute
View the document in Yes No
‘Account Display’?
Changes to the Any user can access, No other user, except the creator,
document? view, and/change the will be able to access, view,
document and/change the document
Document number? System assigned Manually entered by the user
Use of data in the Possible Not possible
document for evaluation
purposes?
151. What is an ‘Automatic Posting’?
When you post documents in SAP, there are instances where the system also adds some more
line items (such as tax, cash discount, gain/loss from foreign exchange transactions, etc.) besides
the ones you have entered in the document. This helps to reduce your work as the system
calculates these automatically. However, you need to define accounts you want the system to
automatically post to; this will ensure that no manual posting is allowed to any of these accounts.
152. What is ‘Clearing’?
‘Clearing’ in SAP refers to squaring-off open debit entries with that of open credit entries.
Clearing is allowed in GL accounts maintained on an ‘open item’ basis and in all customer/vendor
accounts. The clearing can either be manual or automatic. In the case ofmanual clearing, you
will view the open items and select the matching items for clearing. In the case ofautomatic
clearing, a program determines what items need to be cleared based on certain pre-determined
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| Open table as | ‘Park’ document | ‘Hold’ document |
|---|---|---|
| spreadsheet Attribute | ||
| View the document in ‘Account Display’? | Yes | No |
| Changes to the document? | Any user can access, view, and/change the document | No other user, except the creator, will be able to access, view, and/change the document |
| Document number? | System assigned | Manually entered by the user |
| Use of data in the document for evaluation purposes? | Possible | Not possible |