5.

Create a G/L Account List

Business Example
Display a G/L account list for a company code.

1. Create the G/L account list of company code 3000 (IDES USA).
Does this tell you which operating chart of accounts is used by this company code?
Yes. The name of the chart of accounts is in the third line of the header data: CAUS =
Chart of accounts U.S.A.
a) On the SAP Easy Access screen, choose Accounting → Financial Accounting → General
Ledger → Information System → General Ledger Reports (New) → Master Data → G/L
Account List. Alternatively, enter transaction code S_ALR_87012328.
b) Field Name Value

Company code 3000

c) Run the report by choosing Execute.

d) Go back to the SAP Easy Access screen. Choose the Back icon twice.

2. What is the difference between a chart of accounts list and a G/L account list?
a) The chart of accounts list contains the accounts for which the chart of accounts
segment has been created. The chart of accounts segment contains general
information on an account that applies to all company codes.
The G/L account list lists the accounts for which specific settings have been created
for a certain company code. For each G/L account, the data that is dependent on the
chart of accounts is displayed first, and then the company code-dependent data is
displayed.
6. Analyze Account Details in a Financial Statement
Version
Business Example
The balance sheet and income statement report can be run using different versions, called
financial statement versions. Some versions can be very detailed, such as for the controller,
and others can be summarized, such as for the board of directors. In order for an account to
show up at a proper location in the balance sheet or income statement, it must be included in
the financial statement version used when the balance sheet/income statement is run. If it is
not put in the financial statement version, it will show up at the bottom of the income
statement under a category called Unassigned Accounts.

1. The financial statement version we use when we run the balance sheet/income statement
for company code 1000 is INT, the same name as the chart of accounts. Note the location
of account 160000 in the financial statement version INT. Note its financial statement
item name and all items above it in the financial statement version hierarchy.
a) On the SAP Easy Access screen, choose Accounting → Financial Accounting → General
Ledger → Master Records → G/L Accounts → Individual Processing → In Company
Code. Alternatively, enter transaction code FSS0.
Field Name Value

G/L account 160000

b) Choose the Display icon.

c) Choose Edit Financial Statement Version and enter the following data:
Field Name Value

Financial statement version INT

d) Press ENTER.
e) Find account 160000 in the Change Financial Statement Version as follows:
Liabilities with Equity → Payables → Accounts Payable → Due within one Year.

f) Choose the Cancel icon. Return to the SAP Easy Access screen.
7. Create a G/L Account
Business Example
For a planned increase in capital, your company (company code 1000) needs a new G/L
account.

Note:
In this exercise, when a value includes ##, replace the ## characters with the
number that your instructor assigned you.

1. Check the chart of accounts.

The parent company is responsible for assigning account numbers and maintaining the
charts of accounts for the IDES group. Based on the new requirement, the parent
company should have created G/L account 700## in chart of accounts INT. Check
whether this account has been created.
a) On the SAP Easy Access screen, choose Accounting → Financial Accounting → General
Ledger → Master Records → G/L Accounts → Individual Processing → In Chart of
Accounts. Alternatively, enter transaction code FSP0.
Field Name Value
G/L account 700##
Chart of accounts INT

b) Choose the Display icon. The account should exist.

c) Return to the SAP Easy Access screen.

8. Create a Company Code Segment for a G/L Account
Business Example
Create the company code segment for G/L account 700##.

Note:
In this exercise, when a value includes ##, replace the ## characters with the
number that your instructor assigned you.

1. Before postings can be made to account 700## in company code 1000, you need to
create the company code-specific settings. The account should have a structure similar to
that of account 70000. For this reason, use this account as a reference.
Make sure that the account in Company Code 1000 uses the EUR currency, the line item
display is activated, sort key 001 is entered, and the alternative account number has been
removed.
Save the account and remain in the G/L master record screen for the next task.
a) On the SAP Easy Access screen, choose Accounting → Financial Accounting → General
Ledger → Master Records → G/L Accounts → Individual Processing → In Company
Code. Alternatively, enter transaction code FSS0.
Field Name Value

G/L account 700##

Company Code 1000

b) In the menu bar, choose G/L Account → Create with reference.

c) Fill in the following data:

Field Name Value

G/L account 70000

Company Code 1000

d) Press ENTER.

e) Check whether the default entries are correct and remove the alternative account
number in the Control Data tab.

f) Choose Save.
9. Enter an Account into a Financial Statement Version
Business Example
Enter the new G/L account 700## in the financial statement version INT so that it appears as
the correct balance sheet item when the balance sheet is run.

Note:
In this exercise, when a value includes ##, replace the ## characters with the
number that your instructor assigned you.

1. The new account has to be entered in financial statement version INT. Enter it in the same
financial statement item as reference account 70000.
a) If you have exited the previous screen, on the SAP Easy Access screen, choose
Accounting → Financial Accounting → General Ledger → Master Records → G/L
Accounts → Individual Processing → In Company Code. Alternatively, enter transaction
code FSS0.
Enter the following data:

Field Name Value

G/L account 700##

Company Code 1000

b) Choose Change.

c) Choose the Edit Financial Statement Version button.

d) Enter the following in the Select Financial Statement Version dialog box:
Field Name Value

Financial statement version INT

e) Click Choose.
If you have not exited the screen from the previous exercise, the financial statement
should be automatically expanded to show you where the reference account, 70000,
is located in the financial statement version. If you have to call up the screen again, the
financial statement version does not automatically open at account 70000. In this
case, execute the following step:

f) Drill down to the Liabilities with Equity → Capital and Reserves → Subscribed Capital

balance sheet item by clicking the folder icon in front of the balance sheet item.
Unit 2: General Ledger (G/L) Accounting

g) Select Subscribed Capital and choose Assign Accounts at the top of the screen. Insert
in the line From acct. To acct. the interval 700## to 700##. Select D & C (for debit
and credit balance). If you do not see a free row where you can enter your account, use
the Next Page icon at the bottom right of the dialog box to insert an empty row.

Caution:
Do not type over an existing account, as you will replace it with
your account.

h) Press ENTER.

i) Choose Save.
10. Enter a G/L Account Posting Using the Enjoy Screen
Business Example
Your company has just concluded a EUR 200,000 increase in capital with corporate funds.
You now need to enter a G/L account posting for this business transaction. For the
consolidated group, it has been decided that financial statements are to be created for each
profit center. This must be ensured.

Note:
In this exercise, when a value includes ##, replace the ## characters with the
number that your instructor assigned you.

Post G/L Account Document with the Enjoy Screen

In company code 1000, post the increase in capital of 200,000 EUR to account 700##
(alternatively: 701##). Use account 78200, Transfer of reserves, for the offsetting line item.
Use the screen variant ZPROFITCENTER with profit center. The posting is to be made to profit
center PRCTR##. Enter Increase in capital, group ## in the Doc.Header Text field.

1. Enter the increase in capital using the Enjoy screen.

a) On the SAP Easy Access screen, choose Accounting → Financial Accounting → General
Ledger → Document Entry → Enter G/L Account Document. Alternatively, enter
transaction code FB50.
If the dialog box for the company code appears, enter company code 1000.

Note:
If you do not need to enter a company code, the company code has already
been determined during another posting. If necessary, you can change the
company code in the header by choosing Edit → Change Company Code on
the G/L document entry screen.
b) Enter basic data:

Field Name Value

Document date <today’s date>

Posting date <today’s date>

Short text (Doc.Header Text) Increase in capital ##

Solution 10: Enter a G/L Account Posting Using the Enjoy Scre

c) Press ENTER.

d) If no screen variants are displayed on the left, choose the Tree on button.

e) Open the Screen variants for items folder. Double-click the ZPROFITCENTER (with
profit center) screen variant.
f) Choose the Tree off button.

g) Enter the following data into the Basic Data screen:

Line item 1

Field Name Value

G/L account 700## (alternatively: 701##)

D/C Credit

Amount in doc. curr. 200000

Profit center PRCTR##

Line item 2

Field Name Value

G/L account 78200

D/C Debit

Amount in doc. curr. 200000

h) Choose Document → Post or choose the Post icon.

2. Display the document. What is the meaning of the PK column and its entries, 40 and 50?
Entries Descriptions

40 Posting key for debit postings in General

Ledger Accounting
50 Posting key for credit postings in General
Ledger Accounting

a) If you want to display the last document posted, choose the Enter G/L Account
Document transaction: Document → Display.

Note:
Alternatively, return to the SAP Easy Access screen and choose
Accounting → Financial Accounting → General
Ledger → Document → Display. Alternatively, enter transaction code FB03.

The last document posted should now be displayed in the Document Number field.
Press Enter to display the document.
b) To return to the SAP Easy Access screen, choose Back.
11. Display a G/L Account Posting
Business Example
Ensure that the posting was completed properly. Check the balance of account 78200 for
your profit center only and take a look at the document.

Note:
In this exercise, when a value includes ##, replace the ## characters with the
number that your instructor assigned you.

1. Display the balance.

Check the transaction figures and the balance of account 78200 in company code 1000
and profit center PRCTR##. To display the account balance, use the Display Balances
(New) transaction.
Why do you see only one balance of 200,000 EUR? Did not all groups make their debit
posting to this account? What happened to the postings of the other groups?
a) On the SAP Easy Access screen, choose Accounting → Financial Accounting → General
Ledger → Account → Display Balances (New). Alternatively, enter transaction code
FAGLB03.

Field Name Value

Account Number 78200

Company code 1000

Fiscal year <current year>

Only use your own profit center. Choose the Free Selections icon (CTRL + F1). Enter
profit center PRCTR## in the Profit Center field.

b) Save the report.

c) To execute the report, choose Execute (F8).

You see a balance of 200,000 EUR because you have limited the selection to your own
profit center PRCTR##. All other groups posted to different profit centers. Since the
transaction figures are kept for each profit center, you can view the account balance
for just your profit center.

2. What do you have to do in order to see the entire amount that was posted by all groups to
account 78200?
a) To display the total balance for all profit centers, you have to run the program, leaving
the Profit Center field blank in the free selections.

3. Starting from the Display Balances transaction, display the line items of account 78200
for your profit center PRCTR## only.
In the balance display, double-click the balance column of the current period to display all
line items that were posted to this account for your profit center PRCTR##.
Choose various layouts (for example, the Standard layout) in order to see additional
information in the line item list.
a) To return to the SAP Easy Access screen, choose Back. The path to Display Balances is
still open.

b) To display the line items of account 78200 for your profit center PRCTR##, choose
Display Balances.

c) To display the balance for this account, on your keyboard press CTRL + F1.
In the balance display, a line for the balance column of the current period displays.

d) To display all the line items that were posted to this account for your profit center
PRCTR##, select the line.

e) In the spreadsheet, the months of the year are displayed from 1 to 12. Double-click the
balance of the current period for the line corresponding to the correct month in the
spreadsheet.

f) To select a different layout in the line item list, choose the Select Layout icon.

g) Select the standard layout.

4. Switch from the line item display to the display of the FI document.
a) To select an account in the spreadsheet below, choose the empty box to the left of that
account. Choose Environment from the menu bar and choose Display Document.

b) To display the full document, choose the Call Up Document Overview icon.

c) Return to the SAP Easy Access screen.

12. Enter a Complex G/L Account Posting
Business Example
Post the same accounting process (increase in capital) as you did before, using the General
posting transaction. Use document type SA and company code 1000.

Note:
In this exercise, when a value includes ##, replace the ## characters with the
number that your instructor assigned you.

1. Use the screen for the complex posting of G/L account documents to debit account
78200 and credit account 700## (alternatively: 701##) for your profit center PRCTR##.
a) On the SAP Easy Access screen, choose Accounting → Financial Accounting → General
Ledger → Document Entry → General Posting. Alternatively, enter transaction code F–
02.

Field Name Value

Document date <today’s date>

Document type SA

Company code 1000

Posting date <today’s date>

Period Current period

Currency EUR

First line item

Posting key 40

Account 78200
b) Press ENTER. Enter the following data:

Field Name Value

Amount 200,000

Profit center PRCTR##

Next line item

Posting key 50
Solution 12: Enter a Complex G/L Account Posting

Field Name Value

Account 700## (alternatively: 701##)

c) Press ENTER. Enter the following data:

Field Name Value

Amount 200,000

d) Post your document. Choose Post.

e) Return to the SAP Easy Access screen.

13. Display a Financial Statement
Business Example
Run a (restricted) balance sheet to see if the postings to your new account 700##
(alternatively: 701##) are also displayed in the balance sheet.

Note:
In this exercise, when a value includes ##, replace the ## characters with the
number that your instructor assigned you.

1. Run the balance sheet for your account 700## (alternatively: 701##) using financial
statement version and chart of accounts INT.

Hint:
If your postings show up in the balance sheet item Accounts not assigned, in
practice, you would have to alter the financial statement version and include
your new account.

Run the financial statement for the current posting period (for current year and previous
year) and company code 1000. Use financial statement version INT and the Classical list
view.
a) On the SAP Easy Access screen, choose Accounting → Financial Accounting → General
Ledger → Information System → General Ledger Reports (New) → Financial
Statement/Cash Flow → General → Actual/Actual Comparisons → Financial
Statement. Alternatively, enter transaction code S_ALR_87012284.

Field Name Value

Chart of accounts INT

G/L account 700## (alternatively: 701##)

Company code 1000

Financial statement version INT

Reporting year <current year>

Reporting periods <current posting period>

Comparison year <previous year>

Comparison periods <current posting period>

b) Select Classical list under List output.

Unit 2: General Ledger (G/L) Accounting

c) Return to the SAP Easy Access screen.

14. View Cost Elements
Business Example
View the cost element for an expense account. A cost element must be created in order to
post to objects (such as cost centers or internal orders) in Management Accounting
(Controlling). A primary cost element can be generated in the SAP system when creating a
new P&L account.

1. Display the cost element for G/L account 475000, starting from the Edit G/L Account
Centrally transaction.
a) On the SAP Easy Access screen, choose Accounting → Financial Accounting → General
Ledger → Master Records → G/L Accounts → Individual Processing → Centrally.
Alternatively, enter transaction code FS00.

Field Name Value

G/L account 475000

Company code 1000

b) Choose the Display icon.

c) Choose Edit Cost Element.

The cost element is now displayed for account 475000. Note that a primary cost
element has the same number as the G/L account. This means that the cost element
category 1 (primary costs) is defined. Do not modify this cost element; just display the
data.

d) Return to the SAP Easy Access screen.

Hint:
The entry view of the FI follow-up document already contains various
assignments to the segments. The general ledger view shows clearly what
it means to say that the Segment characteristic must have zero balance
according to Customizing. Clearing line items are created automatically to
achieve a zero balance for each assignment.