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

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TABLE STRUCTURE

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

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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

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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

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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.

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TCODE

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

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SAP BP GL-Account# numbering

1* Balance-Sheet Accounts : Cash, Assets, Depreciation,
2* Balance-Sheet A/P Accounts : Payables Domestic, One-time, Down-payments, Payables Foreign, Payables-Affiliated Comp, Payroll related, payroll-tax related
3* Balance-Sheet Common-Stock, Preferred Stock, Retained-Earnings, Initial-Inv., Initial-Inv Offset
4* P&L(P) : A/R Revenue Domestic, Sales-Revenue w/Cost-Element, Revenue Foreign-Product, Sales-Deduction,, Revenue- Adjustments
5* P&L(P) : COGS (N), COGS – Labor (P), Consumption (P), loss/Gain from Valuation, Loss/Gain inventory variance, Loss/Gain Price-difference, Inventory-Change
6* P&L(P) : Expenses- Travel, payroll, Sales Commissions, Bad Debt Expense, Value-Adjustments, M&E Periodic Service, Water/Electricity/Telephone, lease expense (various asset-type Building, Land, Machinery, Motor-Vehicle, office-equipment.), Service-Expense, Depreciation Expense (Land, Building, Motor-vehicle..)
7* P&L(P) : Revenue from Post-Capitalization, Settlement of AUC to CO-Object, Interest-Income, Bonds Interest Income, Lease Income, Interest-Expense
8* P&L(P) : Budget-Accounts
9* P&L(S) : Settlement-Rework, Settlement-R&D, personal costs, other costs, Secondary-Costs, Overhead Material/Prod/Admin/Sales, COPA (Marketing, Admin, Sales, Non-Operating, Taxes), Machine-hours1, machine-hours2, Setup production, water, Environment, Consulting, Internal Transport, QM Control, Activity unit-based billing

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