From Account Approach to Ledger Approach 

Use

This migration scenario sets out from the assumption that you have implemented parallel accounting using the account approach and that, after the migration to New General Ledger Accounting, you would like to portray parallel accounting using a ledger approach. In general, you need to take into account that an account approach can be portrayed in individual ways that can differ with regard to the use of absolute and/or delta postings, the type and scope of adjustment postings, the use of valuation areas, the integration of Asset Accounting, the periodicity of parallel closing, and so forth.

Features

Fundamental to the account approach is the principle of three types of posting:

●     Posting of documents to common accounts so that the documents are correct for all valuations

●     Automatic or manual postings to just one area of the accounts that consequently are only relevant for one valuation.

●     In some circumstances, mixed postings that may result from incorrect postings or represent intended adjustment postings.

In the rest of this section, we assume that only “non-mixed” postings (that is, relating to the same valuation) are involved. The ledger approach in New General Ledger Accounting operates on the basis that common postings are made to all ledgers. Postings from just one valuation view are only made to the specific ledger for this purpose. This can either be a posting to just the leading ledger if the posting is only relevant for the leading valuation, or indeed a posting to just one of the other ledgers if the posting is only relevant for the other (non-leading) valuation.

A migration scenario incorporating the changeover from the account approach to the ledger approach must therefore fulfill the following conditions:

●     It must be possible to perform closing using the account approach during the current fiscal year (phase 1).

●     The migration at document level to all ledgers or only to individual ledgers is not supported and would definitely require too much effort because, if in doubt, you would have to assign individual document numbers to the target ledgers.

For this reason, the migration scenario is based on the fundamental principle that postings are made to all common accounts as before. In classic General Ledger Accounting, the valuation postings or adjustment postings are already posted to the subsequent target ledger using the special function FB01L for New General Ledger Accounting and by specifying a ledger group. The document is already posted in classic General Ledger Accounting in the same way as in New General Ledger Accounting later to be activated and is only assigned to one ledger (or ledger group) in the document header. At the same time, an entry is already included in table BSEG_ADD as well. Automatic valuation postings from Asset Accounting (FI-AA) and from foreign currency valuation are also posted to the other ledgers. In this way, there is no need for the time-consuming assignment of documents to target ledgers. This does not yet entail updating to table FAGLFLEXT, but still to table GLT0 instead.

In New General Ledger Accounting, you cannot make any ledger-specific postings using transaction FB01L to G/L accounts managed on an OI basis. You may therefore have to convert such G/L accounts beforehand. Since the parallel accounts are not usually used for operational purposes, this case should represent the exception.

For the transfer of open items and balance carryforward, the following applies:

●     You can only manage open items in common accounts because the transfer of open items always applies to all ledgers and is not specific to individual ledgers.

●     You have to transfer balances carried forward for individual ledgers, that is

○     Common accounts to all ledgers

○     Valuation-specific (parallel) accounts to the respective ledgers, that is, you perform balance carryforward repeatedly for different account selections.

You have to ensure the following:

●      A zero balance exists within a valuation-specific account area because otherwise the accounting data would not be correct.

●      The retained earnings accounts must be carried forward to the respective ledger appropriate to that account.