Subsequent Implementation of Cash-Basis Accounting

Use

It is possible to implement Cash-Basis Accounting ( CBA ) ledger at a date later than your implementation of the new General Ledger (G/L). This is called “subsequent implementation” of CBA .

Note Note

It is not possible to combine subsequent implementation of CBA with other migration scenarios for the new G/L. All new G/L migration scenarios must be closed before you can run subsequent implementation.

End of the note.

To do this, you must first carry out the Customizing steps described here , then carry out the additional steps described below.

This diagram provides an overview of the process:

Subsequent Implementation of Cash-Basis Accounting - Overview

Procedure

In Customizing, choose Start of the navigation path Public Sector Management Next navigation step Fund Accounting Next navigation step General Ledger Next navigation step Cash Ledger Next navigation step Subsequent Implementation End of the navigation path and work the steps there. The steps are required unless otherwise shown.

  1. Define Default Account for Opening Balance in Cash Ledger

    In this step, you define a default revenue/expense account that is used for posting the opening balance in CL. This G/L account has to be a P&L account with no open item management. For this purpose you can also use the retained earnings account.

  2. Post Opening Balance in Cash Ledger

    You can use this step to create opening balances in all cash-relevant accounts and post them to the defined cash ledger. The determination of the opening balance is based on all cash flow transactions on these accounts that were posted by the time of program execution in the leading ledger. The current date is used as the posting date of the opening balance. It is therefore advisable to execute the program at the start of a posting period or at the start of a fiscal year.

    Once the opening balances on all cash-relevant accounts have been posted successfully, CBA and, with it, the update of cash-relevant processes in the cash ledger is activated in all the assigned company codes..

  3. Display Opening Balance in Cash Ledger

    Use this optional step to display the opening balances created in the second step.

  4. Reset Cash Ledger Migration

    Use this step to reset the migration carried out as part of subsequent implementation of CBA .

    You cannot do this in the productive system or if there is data in the cash ledger.

  5. Start of the navigation path Business Add-Ins for Subsequent Implementation of Cash Ledgers Next navigation step BAdI: Derivation of Expense/Revenue Account End of the navigation path

    All open items posted before CBA implementation and which will be cleared by the cash-relevant processes later must be supplied with the relevant revenue/expense accounting. This step consists of a Business Add-In (BAdI) you must implement enable the derivation of the missing revenue/expense account for such documents.

    Only line items where the revenue/expense account is missing are processed by this BAdI. You cannot use it to overwrite existing values. Also, only document splitting is affected. The matching entry document is not changed.

    The above steps include online documentation, to which you should refer for more details.