Account Balance Comparison
You use this drilldown report to compare the amounts posted to each account in the standard accounting transactions with those posted in the offsetting account determination transactions (see “Activities” below).
To access the report, on the SAP Easy Access screen,
choose 
Accounting 
Financial
Accounting Periodic Processing
Closing Document
Balance Audit Trail All Accounts
Offsetting Account Determination (Russia) Reports
Account Balances Account Balance
Comparison. 
Features
Activities
When you have processed all accounting documents, the balances and transaction figures shown in the list exactly match those in the normal G/L account balances report. If there are any unprocessed accounting documents left, the list shows any discrepancies with a red traffic light.
Example
An accounts receivable clerk enters a customer invoice. The system debits the invoice amount to the accounts receivable account.
Assume that you have not yet processed the accounting document, and you run this report. It shows that the debits to the accounts receivable account, and the account balance, are inconsistent. As soon as you process the document, however, the data is consistent.