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INDEX
1 General Ledger Account Master 3
1.1 Introduction 3
1.2 Processing a General Ledger Account at a Central Level 3
1.3 Mass processing of General Ledger Account 9
2 General Ledger Account Entries 12
3 Document Processing 14
3.1 Introduction 15
3.2 Modifying an Accounting Document 15
3.3 Reversing an Accounting Document 16
3.4 Reversing a Clearing Document 18
4 Accounts 19
4.1 Display Account Balance 19
4.2 Displaying Individual Items 21
5 Clear general ledger accounts 25
5.1 Manually Clear General Ledger Accounts 25
5.2 Automatically Clearing General Ledger Accounts 26
6 Information System 28
6.1 Obtaining a Trial Balance 28
6.2 Obtaining the Balance Sheet and P&L Account 30
6.3 Obtaining the Document Journal 33
7 Closing Processes 36
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1 General Ledger Account Master
1.1 Introduction
In this section we will go over the general ledger account characteristics, both as at a
chart of accounts as at a company level.
1.2 Processing a General Ledger Account at a Central Level
Transaction: FS00
The following screen will appear:
The available functions are the following:
Button Description
View the desired account without modifying
Modify the desired account
Key in a new account and click the button to create
Create a new account using a model
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Block the account either at a company level or for all companies
Select the account for deletion and, providing it has no entries, it
can be deleted using the customizing program
The fields to be processed are the following:
Field Description
Grupo de cuentas The group of accounts is a classification characteristic within the
master entries of each general ledger account. It is an obligatory
field.
The group of accounts determines the fields available in relation
to company data (the following screens), in addition to the range
of numbers the account can be created within
Cuenta de balance This indicator shows that the general ledger account is managed
like a balance sheet account. Therefore check this box if the
account is a balance sheet account
Tp.cta.beneficios The Profit and Loss Account type determines which profit carry
forward account the balance has to be transferred to upon
closing the financial year. All profit and loss accounts should be
marked with an "X", and so they will be transferred to account
12900000
Denominación Here both a brief text and explanation defining the account
name need to be keyed in.
Sociedad GL asociada
(Consolidación)
If the account is a group account, indicated the consolidation
company associated to the account.
We move on to the next screen:
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Field Description
Moneda de la
cuenta
Currency in which the account is managed
Saldos sólo en
moneda local
This indicator shows us that the data for the entries in the
account will only be updated in local currency.
Categoría fiscal In this field we can indicate a symbol for determining the VAT
indicator with which the general ledger account has to be
entered. Entries for this account are generally checked to see if
the VAT indicator key in for the document position is permitted
for the account concerned. For example, for a client account
only "+" could be indicated.
Permitida
contab.sin IVA
This allows entries for which a VAT indicator is not a
requirement.
Cta.asociada
p/clase cta.
This characterises the general ledger account as an associated
account.
That way all entries made in the customer's account are also
automatically keyed in to the general ledger account
4300000000. The general ledger account itself does not allow
direct entries. All of this guarantees the reconciliation between
auxiliary accounts and the general ledger.
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Gestión de partidas
abiertas
For open item management accounts, the corresponding items
will be identified as open or cleared. The balance of an OI
management account always derives from the balance of the
open items.
Visualización
part.indiv.
Enables us to view the individual items of an account. This
indicator should not be activated for those accounts in which it
doesn't make sense to display the individual items due to their
numerous entries. Among these are, for example, the accounts
for taxes, credits, debits and income and expenditure accounts.
Clave clasificación Key which symbolises the structuring rules for the "Asignación"
field in the position of the document The system follows a
standard classification order for displaying individual items,
sorting the items in accordance with the contents of the
"Asignación" field.
Gr.autorizaciones Defines the user/s authorised to manage the account in
question.
Responsable Name identifying the person in charge of the accounts. This
name will be used on all correspondence and for the
assessment.
We move on to the next screen:
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Field Description
Grupo de estatus
campo
Determines the fields that will appear on the screen upon
making entries.
Solo contabilizable
automáticamente
Determines that it can only be entered through SAP internal
processes.
Cuenta asociada
admite entrada
Allows the account associated to a customer or vendor to be
changed when using an auxiliary code.
Nivel de Tesorería Determines how the entries in the account will appear in the
short-term treasury report
Relevante para el
movimiento de caja
This will appear in the cash flow management report
Banco Propio / ID
de Cuenta
Run down of the account with the corresponding house bank.
Indicador de
Intereses
Determines how the interest is calculated on the general ledger
account balance
Ritmo de Cálculo de
Intereses
Indicate the interest calculation interval, monthly (1) or quarterly
(3) etc.
Fecha del Último
Cálculo de
Intereses
Date on which the last interest calculation was run on this
general ledger account.
Fecha de la CPU
del Cálculo de
Intereses
CPU date on which the last intrest calculation was run
In the following tab "PALABRA c/v.TRADUC." We can introduce the name of the
account in different languages:
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Clave de idioma: Indicate the language in which the text will be displayed and keyed in
and the language in which to print.
Texto breve: Give a brief description of the account.
Texto explicativo: Explanation which can give a higher level of detail.
If we go to the "INFORMACIÓN (PLAN CTAS)" and the "INFORMACION
(SOCIEDAD)" tabs we will find the following details:
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Information is provided about the date of creation and who created the entry, as well as
the modifications that the fields have see over time. These tabs are primarily for
information purposes.
1.3 Mass processing of General Ledger Account
At certain times it will be necessary to change a large number of the general ledger
accounts en masse. To this end we have the following transactions:
Transaction: OB_GLACC11
OB_GLACC12
OB_GLACC13
Chart of accounts details:
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Introduce the chart of accounts and range of the general ledger accounts we want to
view to modify. Launch, and the following screen will appear:
Here we can make the changes we want for this selection of accounts. We can go one
by one (in the second part of the screen) or select the columns in the first part of the
screen and modify (this will make the same changes to all accounts at once). Once
modified, click the "Modificación en Masa" icon. Afterwards, save the changes.
Company details:
Introduce the company or companies and the range of accounts we want to view to
modify:
Launch, and we get the next screen with the accounts to be modified:
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Here we can make the changes we want for this selection of accounts. We can go one
by one (in the second part of the screen) or select the columns in the first part of the
screen and modify (this will make the same changes to all accounts at once). We can
add or delete fields in the layout using the icon "Seleccionar campos", where the
following will appear to add fields:
Once modified, click the "Modificación en Masa" icon. Afterwards, save the
changes.
Name details:
Here we can only change the name of an account, not any other characteristics.
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Launch, and we get the next screen with the accounts to be modified:
NOTE: CHANGES WILL ONLY BE MADE TO THE HIGHLIGHTED LINES AND
SELECTED COLUMNS.
Once the changes have been made click SAVE.
2 General Ledger Account Entries
Transaction: FB50
The following screen will appear:
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The available fields are the following:
Field Description
Fecha doc. This is the document creation date
Fecha contab. This is the document entry date (date on which the document
was entered into the financial accounts)
Sociedad Company (these details are keyed in prior to this screen upon
entering the transaction)
Moneda This is the currency in which the system amounts are managed
(if anything other than EUR it should be indicated)
T/C In the case of a foreign currency, if we don't indicate and
exchange rate the system will adopt this from the exchange rate
table.
Referencia Reference of the physical document
Texto cabecera del
documento.
Clarifications or notes that are valid for the entire document, not
particular positions therein.
Cuenta Account corresponding to the first position of the document
(debit)
D/H Indicates the Debit or Credit and nature of the account to be
introduced after
Ind.Imptos Should the account have VAT the corresponding indicator will
be shown.
We also have the following functions:
Field Description
Mod.Trabajo en Indicates the different forms of entry of a document, as a posting
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model. The latter serves to bring an entry model, or for posting
the same expense account to different already defined cost
centres.
Modificar sociedad
principal
By default the company assigned as user's parameters appears.
To post to a different company the details can be changed
through this option.
Retener This is to set documents aside. Although not very useful as it is
saved once posted and cannot be modified.
Registrar de Forma
Preliminar
To make an entry without posting to accounts, should anything
need to be corrected.
Simular Simulates the posting entry.
Opciones de
tratamiento
Through this option the user can define various characteristics
of the transaction.
Once the balancing entry has been keyed in, click Simular and a summary screen
opens in which the positions created are shown as well as the difference between the
debit and credit.
The saving functions are the following:
Button Description
The document will be Posted
The document will be saved as preliminary but will not
generate a posting record. But the entry must be
balanced in its debit and credit positions.
The document is preliminarily incorporated into the
account, subject to change and awaiting definitive
posting.
3 Document Processing
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3.1 Introduction
In this section we will go over the transactions relating to document processing.
3.2 Modifying an Accounting Document
Path
Finanzas Gestión Financiera Libro mayor Documento
Modificar
Transaction: FB02
The following screen will appear:
The following options are available:
Button Description
This gives us access to a search tool for the accounting
documents we want to process.
We can add the reference field (invoice reference) as a
search criteria for the items.
Indicate the document and press enter to reach the next screen:
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We will see the document summary and upon double clicking we can modify the
positions.
3.3 Reversing an Accounting Document
Transaction: FB08
F.80
This involves cancelling the details relating to an accounting document. To do this
there must be no cleared entries (in this case the clearing document must be reversed
first though the "anular compensación" path).
There are two options:
a) The individual reversal of an accounting document (FB08)
This transfers the open item to a cleared item with the same document number,
amount and position, and generates another reversal document of the previous item
(contra item) as a cleared item for the same amount but in a different position.
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The fields to be completed are the following:
Key in the Accounting Document details (Document number, Company, Financial
year for posting the document).
Key in the reason for reversal and the posting date of the reversal.
Press ENTER to validate.
If we want to view the document to be reversed, click the "Visualizar antes de
anular" button.
To reverse the document, go back to the previous screen and save.
SAP automatically creates the contra item (revise the document) to the one we
want to reverse and internally assigns a number to the document.
b) En masse reversal (F.80)
In en masse launching, instead of indicating a specific entry number, introduce one of
the selection criteria:
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Field Description
Sociedad Indicate the companies you want to process
Documento Interval of documents you want to process
Ejercicio Indicate the financial year you want to process
Clase de
Documento
Indicate the classes of documents you want to process
Fecha de
Contabilización
Indicate the entry date you want to process
Fecha de Registro System date
Número de
Referencia
Indicate the document reference number
Motivo de anulación Indicate the reversal reason code
Press F8 and a list of possible documents to be reversed appear. At this point the
reversal entry can be clicked.
3.4 Reversing a Clearing Document
Transaction: FBRA
In this case we will be reversing a clearing document, not the one relating to an open
item. As there are not many general ledger accounts with open items (excluding
customers and vendors) these processes are dealt with separately in the customers’
manual.
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The procedure is the same as indicated.
4 Accounts
4.1 Display Account Balance
Transaction: FS10N
The purpose is to see the balance of an account or group of accounts.
The following screen will appear:
As can be seen from the first screen, the system asks us for three details (the account
number we want to display, the company and the financial year) from among which
Sociedad and Ejercicio appear by default.
We can choose to see the balance of one account only, or of a number of accounts. If
we want to see the balance of a number of accounts, click to select the accessory
accounts in order to view their balance.
Once the account number has been keyed in press F8 and the following screen
appears:
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- In the first column appear the periods within the financial year.
- The second column shows the debit balance of the account.
- The third column shows the credit balance of the account.
- The fourth column shows the total balance of the financial year in the document
currency.
- Finally, the fifth column gives us the total accumulated balance.
Positioning ourselves in a specific period and double clicking produces a list of items
entered in that period. Once in that screen, as usual, clicking on the document number
allows us to see the posting entry that produced the record.
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In order to view the individual items of the account the flag for displaying individual
items must be activated in the account master.
4.2 Displaying Individual Items
Transaction: FAGLL03
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Field Description
Cuenta de mayor Indicate the general ledger account whose items we
want to display
Sociedad Indicate which company we want to see the items for
in the general ledger account.
Partidas abiertas en fecha
clave
Check this option to see open items from the specific
date.
Partidas compensadas Check this option to see cleared items.
Partidas todas Check this option to see all items, whether they are
cleared or not.
Layout This serves to chose the layout of the report we want
to see
Button:
This button helps narrow down the items we want to see: Clicking on it produces a
window with various selection criteria for the items.
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After selecting the values we can limit them through simple or interval values. To do
this, double click on the definition field and the field will open in the screen to the right.
Introduce the values we want in the selection fields and press ENTER. The selection is
saved and all the windows close. Press F8 to display the open items.
A screen like the following will appear:
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Once inside the display of the individual items selected we can, among others:
- Search
- Sort
- Sum.
To see the document and the positions making up the entry as well as the posting entry
that has been generated we have to select the document and go to Entorno
Visualizar documento. Once in the document, in order to see the posting entry, click on
the mountain icon.
From the item display screen you can also view balances without having to follow the
path indicated in the previous section. Go to Entorno Visualización de saldos.
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5 Clear general ledger accounts
5.1 Manually Clear General Ledger Accounts
Transaction: F-03
Only general ledger accounts with open item management can be cleared. Through
this process we can push two open items with opposite signs to cleared items.
The following screen will appear:
Enter into the account to be cleared and click on Tratar Pas.
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If the amount to be cleared is not identical, the system gives us two options:
1. Pagos parciales: the system partially clears the amount of the item.
2. Partidas por el resto: the system totally clears the two items creating a third item for
the remainder to be cleared.
Once the items have been selected click SAVE.
5.2 Automatically Clearing General Ledger Accounts
Automatic clearing is used particularly for clearing transitory bank accounts.
Transaction F.13
The following screen will appear:
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The fields to be used are the following:
Field Description
Sociedad The corresponding companies
Ejercicio Leave empty
Número de
documento
Leave empty
Seleccionar la
cuenta de
mayor
Checked. ONLY GENERAL LEDGER ACCOUNTS WILL BE
CLEARED
Fecha de
compensación
Date on which the posting will be made.
Tener en
cuenta las
tolerancias
It is possible to key in tolerances upon allowing general ledger account
clearances, if this flag is marked these tolerances will be taken into
account in the en masse clearances.
Ejecución Test Checked before launching the programme in actual
Lista detallada
con log de
Checked, to see the results of the launch
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errores
Solo
documentos
compensables
Checked in order that only those documents which can be cleared are
shown
Press F8 and the following report is generated:
Those items which can be cleared appear with the clearing posting date on a green
background.
If launched in actual the clearing document for the items will appear.
6 Information System
6.1 Obtaining a Trial Balance
Transaction S_ALR_87012277
The following screen will appear:
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The following options are available:
Field Description
Sociedad The corresponding companies
Cuenta de
Mayor
Indicate the accounts you want to display
Ejercicio The corresponding financial year
Periodo del
Informe
Indicate the interval of the periods to be analysed
Subtotales por
la posición
Indicate the subtotals you want to display, at 1 digit, two digits, three
digits (indicate 3 and 5).
Launch and the following report appears:
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Account by account, and with the corresponding subtotals, we see the balance carried
over from the previous financial year, the balance of the previous periods, the debit
balance of the report, the credit balance of the report and the final balance.
6.2 Obtaining the Balance Sheet and P&L Account
Transaction S_ALR_87012284
The following screen appears:
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The following fields have to be keyed in:
Field Description
Plan de
Cuentas
PGC by default
Cuenta de
Mayor
Interval of accounts to be analysed, or all if left blank
Sociedad Company or companies to be analysed
Estructura de
Balance
BPGC by default
Ejercicio The financial year to be analysed
Periodos del
Informe
If all indicate 1 to 16 (including the 4 special periods)
Ejercicios /
Periodos de
Comparación
Indicate the financial year and periods to be compared
Versión Plan Leave EMPTY
Lista clásica Classic view can NOT be configured
Control grid
LVA
LVA display with configurable columns
Control Tree Display in tree format
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LVA
Click on the tab EVALUACIONES ESPECIALES with the following options:
Field Description
Tipo de
Balance
Type 1 Normal Balance
Type 2 No balances carried forward
Type 3 1 for Balance sheet and 2 for P&L accounts
Type 4 Opening Balance where the OPENING balances are displayed
Número de
cuenta
alternativo
Empty
Extrapolación
de Cuentas
PyG
Do not use
Cuentas con
saldo Cero
If checked, accounts with zero balance will be displayed
Petición para
Borrado
Accounts under request for deletion will be displayed
If we click on the CONTROL DE SALIDA tab we have the following options:
Field Description
Comprensión
de sociedades
1 Balance per company
2 Balance of totals: Change the balance at a company level
3 Balance of totals: Change the balance at an account level
Comprensión
de Divisiones
1 Balance per company
2 Balance of totals: Change the balance at a company level
3 Balance of totals: Change the balance at an account level
Informe de
Totales
Indicate the totalization level of the accounts, totals to 3 digits, 4 digits
etc.
Clases de
Comparación
Different ways of calculating the comaprison percentages.
Escala Display scale of the amounts
Launch and the following report appears:
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If there were accounts pending allocation, their details would appear in the lower part of
the report:
6.3 Obtaining the Document Journal
In order to obtain the journal we have the following option:
Transaction S_ALR_87012287
The following screen will appear:
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The following options are available:
Field Description
Sociedad The corresponding companies
Ejercicio The corresponding financial year
Fecha de
Contabilización
If no balances have been carried over, indicate from the beginning of
the year
Vista de Libro
Mayor
We will only see the descriptions of the general accounts ledger
Ejecución
TEST
If this is not checked, the TRVOR table will be updated with an
internal number and the debit and credit balance
Solo hojas de
totales
This will show only the totals per type of account
Solo partidas
individuales
The totals will not be shown
Totales por
página
To see the totals by page the classic display will have to be chosen
Documentos
especiales
do NOT check
Indicador de
clasificación
Sorted by date of posting and document number
Totales por Only available in classic display
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fecha de
contabilización
Texto de datos
maestros
Indicate the text we want to display in the master data
Número de
documento de
recuento
The document numbers are counted
Titulo adicional Free configuration
Lista Detallada The fields that you want to see in the documents can be configured
Lista Clásica Must be selected if you want to see the debit/credit total per printed
sheet
Launch and the following screen appears (classic list):
Lista Accesible:
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This way we obtain the rundown of all account entries.
7 Closing Processes
The following steps to be taken in SAP are only obligatory on closing the financial year,
except for opening/closing accounts periods.
A) Launching the amortization of the last period.
B) Opening the new financial year for assets.
C) Closing the financial year for assets: By choosing this transaction NO MORE
asset entries may be permitted in this financial year. It avoids the backward
recalculation of amortizations.
D) Copy the Range of document numbers in the new financial year (customizing)
in transaction OBH2. The following screen will appear:
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Indicate the companies we want to process and copy the old financial year into
the new.
E) Opening the account periods in the new financial year.
Path Finanzas Gestión Financiera Libro Mayor Entorno
Opciones Actuales Abrir y Cerrar Periodos Contables
Transaction S_ALR_87003642
The following screen will appear:
This screen shows, by company, by class of account and by account intervals, what
account periods for what financial years remain open. Those not included in the interval
are considered closed.
When a document is posted, the system verifies if the period specified in the document
is open for posting.
Periods which are open are defined by specifying two intervals, which have an upper
and lower limit, each one of these designated by an account period and a financial
year. It is possible to have as many periods open simultaneously as you wish. If you
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want to open account periods only for specific accounts, specify the periods for those
accounts.
If you want to close a period, you just have to modify the interval so that it is no
longer included in that period.
To make any changes you can write over the fields on a white background, such as
period and financial year or select "Entradas nuevas". The key for the codes appearing
in the second column is:
Remember that a general entry has to be made by keying in a + in the type of account
column.
F) Carryover of Customer Balances / Vendors / General Ledger Accounts
It consists of the following steps:
Carryover of Third party Accounts: This consists in transferring the final end of year
customers' and creditors' balance to the beginning of the next financial year.
Carryover of the Balance of the General Ledger Accounts: this consists in the carry
over into the following financial year of the balance sheet balance and the carryover
of the P&L account balance to account 1290000000. These "carryovers" do not
involve creating a posting entry, but rather the balance of the group 6 and 7
accounts becomes zero at the beginning of the next period and the sum of the
balances appears as a carried over balance in the general ledger account
1290000000.
Once the balances have been carried over, any entries in the previous financial
year will update the balances of the new financial year automatically. If there is an
income and expenditure entry, this will directly affect the balance of the account
1290000000 in the new financial year.
Carryover of Third party Accounts:
Transaction F.07
The following screen will appear:
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Indicate the companies’ interval, the new financial year and select Deudores y
Acreedores.
Launch first in Test and with error log, if the procedure is correct it can be launched in
actual.
Once the process has been launched for the new financial year there is no need to
repeat it to update the third party balance.
Carry over of General Ledger Accounts:
Transaction FAGLGVTR
The following screen will appear:
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Indicate the companies’ interval and the new financial year.
Launch first in Test and if the procedure is correct it can be launched in actual.
Once the process has been launched for the new financial year there is no need to
repeat it to update the balance.
The income and expenditure accounts are carried over to zero in the balance of the
new financial year, the difference being indicated in the profit and loss account:
1290000000 PÉRDIDAS Y GANANCIAS.
