One of the aims of the reconciliation ledger is to track the postings entered in Controlling for which the value flows crossed the boundaries of the organizational units in Financial Accounting. Special reports let you investigate these postings across functional areas, company codes or business areas.

Examples of these types of postings in Controlling are activity allocation, repostings or the settlement of internal orders. If required, the system can generate automatic reconciliation postings in Financial Accounting. This is necessary, for example, when the income statement in Financial Accounting is to be compared with Profitability Analysis. This reconciliation requirement is especially important for an income statement using cost of sales accounting or at business area level.