Chart of accounts

In the FI system, you can use as many charts of accounts as you require within a client. You can thus meet the varying needs of the individual company codes regarding the chart of accounts structure.[@more@]

You have to assign a chart of accounts to each company code. This chart of accounts is the operating chart of accounts and is used for the daily postings in this company code.

You have the following options when using multiple company codes:

• You can use the same chart of accounts for all company codes

If the company codes all have the same requirements for the chart of accounts set up, assign all of the individual company codes to the same chart of accounts. This could be the case if all company codes are in the same country.

• In addition to the operating chart of accounts, you can use two additional charts of accounts

If the individual company codes need different charts of accounts, you can assign up to two charts of accounts in addition to the operating chart of accounts. This could be the case if company codes lie in multiple countries.

The use of different charts of accounts has no effect on the balance sheet and profit and loss statement. When creating the balance sheet or the profit and loss statement, you can choose whether to balance the company codes which use different charts of accounts together or separately.

Structure

Charts of accounts can have three different functions in the system:

• Operating chart of accounts

  The operating chart of accounts contains the G/L accounts that you use for posting in your company code during daily activities. Financial Accounting and Controlling both use this chart of accounts.

  You have to assign an operating chart of accounts to a company code.

• Group chart of accounts

  The group chart of accounts contains the G/L accounts that are used by the entire corporate group. This allows the company to provide reports for the entire corporate group.

  The assigning of an corporate group chart of accounts to a company code is optional.

• Country-specific chart of accounts

  The country-specific chart of accounts contains the G/L accounts needed to meet the country's legal requirements. This allows you to provide statements for the country's legal requirements.

  The assigning of an country-specific chart of accounts to a company code is optional.

  Cost Accounting and Chart of Accounts

  You have to assign an operating chart of accounts to each company code. Cost accounting also uses this chart of accounts, that is, the accounts of the operating chart of accounts can be revenue and expense accounts in Financial Accounting and can be cost or revenue elements in cost accounting.

  If your organization consisting of multiple company codes (such as a global company) needs various chart of accounts, you should note that cost account is only connected to the operating chart of accounts. How you organize your chart of accounts depends on the hierarchy level at which you want to carry out cost accounting.

  You have two basic methods for organizing your chart of accounts.

  • Central organization

    At the corporate group level, a chart of account is defined which contains all accounts and can be used by all company codes. This chart of accounts is the operating chart of accounts for all company codes. To meet specific country requirements, you can enter an additional (country-specific) chart of accounts for each company code.

    Advantage: Cross-company code cost accounting is possible. Consolidation is carried out using the operating chart of accounts, which is the corporate group chart of accounts.

    Disadvantage: The accountants cannot work with their own country-specific charts of accounts.

  • Decentral organization

    Each company code uses its country-specific chart of accounts as the operating chart of accounts. For consolidation, you enter the corporate group chart of accounts additionally for each company code.

  • Advantage: The accountants can work in their own country-specific charts of accounts. You cannot consolidate data using the corporate group chart of accounts.

  • Disadvantage: Cross-company code cost accounting is not possible.

  Organization of the chart of accounts	Cost accounting	Charts of accounts
  		Corporate group chart of accounts	Operating chart of accounts	Country-specific chart of accounts
  Central	Cross company code		Corporate group chart of accounts	For local requirements
  Decentral	At the company code level	For corporate group requirements	Country-specific chart of accounts

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