AC050--General Ledger Accounting

General Ledger Accounting[@more@]

1.GL Master Records
*Each general ledger is set up according to a chart of accounts. The chart of accounts contains the definitions of all GL accounts in an ordered form.

*Account groups also control the appearance of the company code segment of G/L accounts.
*For each company code, you must specify one chart of accounts to be used for the general ledger. This chart of accounts is assigned to the company code in configuration and is referred to as its operating chart of accounts.

*Reconciliation accounts connect subsidiary ledgers with the general ledger in real time. This means that a posting to a subsidiary ledger posts to the corresponding reconciliation account in the general ledger at the same time.

*You can display an additional area on the screen is which a navigation tree is displayed with all G/L accounts ordered by account group.To display the G/L account tree, choose Settings → Tree display. You can select an account and run the various functions.

*In these financial statement versions, you define exactly which accounts are to appear in which line items of the financial statement.

*In certain countries must report their financial reports to authorities in their countries using the country-specific chart of their country.

*The operating charts of accounts are assigned to Group Chart of Accounts in configuration.
*Cost centers, business processes, internal orders, projects, production orders and cost objects have a field for profit center assignments in their master records.

*A profitability segment combines characteristics such as customer, product, plant or distribution channel.The profit center is always one of the characteristics.

*Fixed assets are assigned to profit centers indirectly using the cost centers stored in the fixed asset master record.

2.General Ledger transactions
*Each document is assigned to one document type, which is entered in the document header. Document numbers are provided by the document number ranges assigned to one or more document types.

*Each document line item contains one posting key. This is an instrument that is used for internal control and is entered in the complex posting screen to tell the system:

.Which account type is being posted to
.Whether the line item is a debit or credit posting
*In the Enjoy transaction, you no longer need to enter the posting key. Instead,debit represents posting key 40 and credit represents posting key 50.

3.General Ledger Reporting
*A transaction figure describes the number of all postings on an account in debit or credit.
*The document has two views: the Entry View and the General Ledger View. In the entry view you can see the line items that were entered to make up the posting. In the general ledger view you can see the document line items split over the relevant dimensions.

4.General Ledger Period End
*Accruals
.Situation: The expense or revenue belongs to the current period, from an accounting point of view, but is not posted until a later period, because the invoice has not yet been sent or received.

*Prepayments
.Situation: The expense or revenue was posted in the current period (invoice sent/received), but the actual business transaction, or part of it, is actually incurred in a future period.

*If, at the end of a period, the balance of this account is not zero, there are either
.Goods that were billed but not yet delivered
.Goods that were delivered but not yet invoiced
*When the books are closed, these balances need to be listed as either an asset (goods billed but not yet delivered account) or a liability (goods delivered but not yet invoiced account) in the financial statements.

*At the document header level, R/3 checks the periods that are allocated to the account type .+.. This is the first check. Therefore the account type .+. must be open for all periods which are supposed to be open for any other account type.The account type .+. is the minimum entry in the posting period variant.

*Posting periods can be handled differently for different account types.
*The direct quotation is also known as the price notation: The currency value is expressed in the local currency per unit of foreign currency. The indirect quotation is also known as the volume notation:The currency value is expressed in units of the foreign currency per unit of the local currency.

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