Subsequent Switch from Account to Ledger Approach (Scenario 8) With new General Ledger Accounting, you have the following options for portraying parallel accounting:
Account approach: You portray parallel accounting using separated account groups within the same ledger.
Ledger approach: You portray parallel accounting using different ledgers with the same accounts.
You use the process for the subsequent switch from the account approach to the ledger approach when you already use new General Ledger Accounting in your production system and want to subsequently switch from an existing account approach to the ledger approach in new General Ledger Accounting (migration scenario 8).
Note
For more information on the account approach and the ledger approach, see
SAP Note 779251.
To be able to build the data of a subsequently implemented ledger, you need to use the
Migration Cockpit
with
scenario 8
.
For a full list of the prerequisites, see Subsequent Implementation of Ledgers (Scenarios 7 and 8) .
As with all migration scenarios, the subsequent switch to the ledger approach is performed using the phase model , which comprises phases 0 to 2:

The following table provides a summary of the activities that are necessary in the different phases:
Phase 0 Preparation |
Phase 1 |
Phase 2 Performing the Migration |
|---|---|---|
|
|
|
For the migration date and the activation date, the following applies:
The migration date is always the first day of a future fiscal year. If you use Asset Accounting, the migration date must not fall before a depreciation run that has already been performed.
The activation date falls after year-end closing for the old fiscal year.
As of the activation date, the old fiscal year must be closed for postings. In this way, the values for the balance carryforward can no longer be changed, and the balances and items of the new ledger can now be built completely. You can then use the new ledger to create periodic reports.
In the transition phase from the first day of the fiscal year and up to the activation date, postings can be made to the old fiscal year as well as to the new fiscal year. The Customizing settings for the migration and for the ledger need to have been made in the production system to enable postings in the new fiscal year to be updated online to the new ledger. Ledger-specific postings have then already been made to the new fiscal year. However, ledger-specific postings that only contain the subsequently implemented ledger cannot be made to the old fiscal year.