You can portray parallel accounting in your SAP System by creating additional accounts. This means that you have different account areas:
One joint account area for postings that are the same for both accounting principles
One area with specific accounts for each accounting principle. Each business transaction that, dependent on the accounting principle, leads to a different posting is posted to the corresponding specific account area.
When you perform closing according to a specific accounting principle, the common accounts and the specific accounts for this accounting principle are evaluated.
Account Areas for Portraying Parallel Accounting Using Additional Accounts
Recommendation
All methods of parallel valuation in the SAP system (such as value adjustments or results analysis) support parallel accounting using additional accounts.
The additional accounts approach is particularly useful if the number of valuation differences in your accounting principles is limited and a larger number of G/L accounts is acceptable.
If you implement this approach, note the following:
Systematic Assignment of Account Numbers
Before you create the G/L accounts for the specific account areas, you should set up a concept for number assignment.
Retained Earnings Account and Balance Carryforward
You can manage a separate retained earnings account for each accounting principle. This means that, at a fiscal year change, you can carry forward the balances of the profit and loss accounts from the specific account areas to the retained earnings account specified. You only have to carry forward the balances once.
When you create the G/L accounts for the specific account areas, make sure that you assign a separate P&L statement account type for each account area. Then assign a separate retained earnings account to each P&L statement account type.
Financial Statement Versions
You can create a separate financial statement version for each accounting principle. This means that, when you create financial statements, you can select a separate structure for each accounting principle.
Complete Postings versus Difference Postings
You can perform parallel postings in the specific account areas either as complete postings in both areas or as difference postings:
In Asset Accounting (FI-AA), difference postings and complete postings are supported.
All other application components (FI, CO, CFM) support complete postings only.
The material ledger supports difference postings only.
Reporting
For reporting, you can use the following tools in this approach:
To create financial statements, you can use the report Financial Statements (RFBILA00)
Create accounts that can be posted to in the company code. From the SAP Easy Access
screen, choose .
Centrally
In Chart of Accounts
In Company Code