In this activity you define the numbers of the accounts the system posts the results of adjustment and to.
An adjustment retroactively assigns line items to particular account assignment objects (business areas, cost center, profit center, etc.). In assigning these line items, the system automatically generates clearing entries and adjustment postings.
If you do not set up an adjustment account, the system posts the items to the original account. To separate the adjustment postings from other postings, you should create separate adjustment accounts in this activity and have the system post the items to them.
You have to set up a clearing account for the adjustment process so that the postings made per business area do not affect the balances. You also have to set up adjustment accounts for reconciliation accounts, tax accounts and any other accounts which cannot be directly posted to. Setting up a separate adjustment account for accounts that can be directly posted to is optional. Adjustment accounts cannot be relevant to tax - that is, in the master records for these accounts, a "Tax category" must not be entered and the "Posting without tax allowed" indicator must be selected.
In this activity you also maintain accounts for clearing reconciliation postings made in Controlling for allocations across business or functional areas. You maintain these accounts under the GAO transaction key.
Note
You should only use transaction key GA5 if you are using a user exit for the balance sheet adjustment in which accounts are processed which are not processed in the standard system.