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A balance sheet adjustment distributes:
The system also ensures that the business area balance sheet balances to zero.
A balance sheet adjustment is carried out according to business area if "Business area balance sheets" has been activated in the "Details" screen of the company code. To do this, select the Enter Global Parameters activity in the Financial Accounting Global Settings Implementation Guide under Company Code.
The system distributes according to trading partner business area if "Business area consolidation" is also activated.
An adjustment is carried out according to profit center and trading partner profit center if profit center accounting has been activated in the controlling area assigned to the company code.
This function is separated into three steps:
For more information, see:

You must carry out the balance sheet adjustment after evaluating open items. After making the adjustment, you can no longer post to the business area.
See also:
Calculating Balance Sheet Adjustments Posting Balance Sheet Adjustments Balance Sheet Adjustments: Additional Functions
