FIN 2. SAP S/4HANA GL Account

In SAP S/4HANA key changes wrt GL Account are as follows :

FUNCTIONAL

  • GL Account TYPE NEW field in SKA1 Table , GL Account# in COA and it contains 4 GL Account-type (In ECC only TWO types BS & P&L)
    • X – Balance Sheet Account {Balance Sheet Accounts}
    • N – Non-Operating Expense or Income {P&L account, ONLY used in FI}
    • P – Primary Cost or Revenue {P&L account, used both in FI & CO}
    • S – Scondary Costs {P&L account, ONLY used in CO}
  • All Secondary Cost-Element as a GL Account.
    • Cost-Element Category NEW field in GL Account
    • Details on COST-ELEMENT Category Field mentioned below.
  • Default Account Assignment of ECC COST ELEMENT MASTER DATA in S/4HANA moved to Config-item OKB9 or thru substitution-rule only.
  • Stastical Cost-Element for Balance Sheet accounts – Account which is used for planning capital expenditure on costing objects needs to define as statistical cost element (Cost element category – 90)
  • Time-dependant attributes to GL Master Data
    • if you want to keep a trial of OLD GL Account, old GL Description (e.g. from legacy or Historical data) – its a TEXT Field.
    • REports READ currnet descreption, not Time-dependent
  • Clearing specific to Ledger Groups
    • In the “Control Data” tab there is a new indicator for “Clearing specific to Ledger Groups”. AND If you select this indicator, the account is managed on an open-item basis
    • Clearing can be performed within the same ledger group.
    • There is a new transaction F.13L (G/L Accounts – specific to Ledger Groups) that will allow you to clear open items in these individual accounts within specific Ledger Groups.
    • Items posted to the Leading Ledger are cleared in the Leading Ledger (Automatic Clearing – Transaction F.13 or F.13E; **Manual Clearing – FB1SL; Repost with Clearing FB05L).
    • The clearing rules are the same as those maintained for the Leading Ledger within “Additional Rules for Automatic Clearing).
    • You cannot set the indicator for the following accounts:
      • Goods receipt and invoice receipt accounts
      • Accounts for cash discounts
      • Reconciliation accounts
      • Tax-relevant accounts
      • P&L accounts
  • Line-Item Display – You won’t find this field in GL Master & now there’s a different report to run that is FAGLL03H

TABLE STRUCTURE

In ECC SAP Accounting, General Ledger account consists of Chart of accounts data (SKA1), Company code specific data (SKB1) and account description data (SKAT)
In Controlling, Primary cost element consists of Chart of accounts data (CSKA), Controlling Area Data (CSKB) and description data (CSKU). Secondary cost elements exists only in CSK* tables

In SAP S/4 HANA, General Ledger Master Data is the master record for GL account and Cost element. .
The tables SKA1, SKB1 and SKAT are always filled for all 4 GL account types. Tables CSK* are also updated for G/L account type > P – Primary costs or revenue and S – Secondary Costs

  • 2 new tables SKCSKA and SKCSKB that replicate Cost Element tables CSKA and CSKB respectively

OBSOLETE TABLES / Fields / TCODES

  • FINGLACCT* Tables
  • The other fields in ECC’s cost element Master Data have been dropped. For e.g. default account assignment, joint venture fields, functional area & while the Fields Cost Element Category, Record Quantity, Unit of Measure are now part of “Control Data” tab on the GL Master Data in Company Code view

COST ELEMENT CATEGORY

New Field ‘Cost Element Category’ under Control Data TAB updates account settings for the Controlling Area.

GL Account TYPE P & S allows following Cost Element Category

Primary COSTS / Revenue

1Primary costs/cost-reducing revenues
3Accrual/deferral per surcharge
4Accrual/deferral per debit = actual
11Revenues
12Sales deduction
22External settlement

SECONDARY COSTS

21Internal settlement
31Order/project results analysis
41Overhead Rates
42Assessment
43Internal activity allocation
50Project-related incoming orders: Sales revenue
51Project-related incoming orders: Other revenues
52Project-related incoming orders: Costs
61Earned value
66Reporting Cost Element CO-PA

Screenshot of GL with P GL-Account-type & Cost-Element Cateogry


Balance Sheet & Cost-Element-Category 90

GL Account TYPE- B (Balance Sheet) allows Cost-Element Category “90” for Statistical Cost-Elements used in GL accounts which are used for planning capital expenditure on costing objects

The following process to be followed for creating statistical cost elements in SAP S/4 HANA Finance.

  • Account is created as G/L account type – Balance Sheet account
  • Account Group to be either Fixed Assets or Material Accounts
  • Account is a reconciliation account or material account.
  • Accounts have been set up in Asset or Material management account assignment.
  • Select ‘Apply Acct Assignments Statistically in Fixed Asset Acct/Material Acct’ checkbox in G/L account Master data as mentioned in below screenshot.

TCODE

  • (KA*) to create/ change/ display cost elements now route to create/ change/ display GL Account