Example: Determination of Offsetting Accounts
The program RFHABU10 determines the total amount offset between each pair of accounts as follows.
It takes into account the business area and the full length of the G/L account numbers.
Process
The program sorts each accounting document’s line items.
It matches items together that:
Are the same amount in local currency
Have opposite debits and credits
Share the same tax code
Were both created automatically as a result of tax codes
Consider the following accounting document, a customer invoice with two revenue items, each with different tax codes:
Customer Invoice
Working down from the first line item, the program matches:
Items 004 and 005 (same amount, same tax code, one debit and one credit)
Items 007 and 008 (same amount, same tax code, one debit and one credit)
Once the program has found two items that match, it sends them to the bottom of the document:
Customer Invoice, Partially Sorted (1)
The program then starts calculating subtotals. It reads the amount in the first line item (RUB 360), then adds or subtracts the amount in the second line item (RUB 360 – RUB 100 = RUB 260), then the third line item (RUB 260 – RUB 200 = RUB 160), and so on:
Customer Invoice, Partially Sorted (2)
The assumption is that the line items that belong together have zero subtotals.
The program matches items 004 and 005 together; the same is true for items 007 and 008.
Of the remaining items, only item 001 is a debit, so the program splits this between the credit items 002, 003, 006, and 009. The offsetting accounts are thus as follows:
Offsetting Accounts Debit Account
Credit Account
Amount
Customer
46100000
120
Customer
47000000
240
46103000
76100000
20
47003000
76100000
40
Note
In FI documents that are identified by the program as reverse documents, the debit and credit items are switched and the items with a minus sign (minus postings) are read by the program.