Reposting Costs and Revenues Manually 
You can repost primary costs manually using transaction-based repostings, whereby the original cost element is always retained. This function is designed mainly to adjust posting errors.
You should always adjust posting errors in the application component where they occurred. This ensures that external and internal accounting are always reconciled. You can only adjust posting errors involving one cost accounting object (a cost center or internal order for example) using a transaction-based reposting in Controlling (CO).
To repost collective postings from one cost center to other cost centers at period end, you can use periodic repostings (see: Periodic Repostings).
Note
In Activity-Based Costing, you can only repost costs.
Note
You can only post revenues as statistical items to cost centers – these revenues cannot be included in periodic allocations.
Example
You mistakenly assigned the amount of 10,000 USD for the cost element External services to cost center 4210. The costs should have been posted to cost center 4220. In transaction-based reposting, you can repost the full amount to the correct cost center under the same cost element. This transaction affects only CO, since the costs are debited (to cost center 4220) and credited (to cost center 4210) using the same cost element.
Note
If you are working with transfer prices (parallel value flows), you cannot repost costs or revenues for parallel valuations. You need to use the function for reposting line items (see: Reposting Line Items).
For more information on transfer prices, see Multiple Valuation Approaches in Overhead Cost Controlling, and the SAP Library under 
Financials 
EC Enterprise Controlling EC Profit Center Accounting Transfer Prices Multiple Valuation Approaches/Transfer Prices 
.
Activities
To repost costs, from the area menu of the relevant application component, choose
Actual postings Manual reposting of costs Enter .To display repostings of costs, from the relevant application component menu, choose
Actual postings Manual reposting of costs Display .To reverse repostings of costs, from the relevant application component menu, choose
Actual postings Manual reposting of costs Reverse .To repost revenues, from the area menu of the relevant application component, choose
Actual postings Manual reposting of revenues Enter .To display revenues that have been reposted, from the relevant application component menu, choose
Actual postings Manual reposting of revenues Display .To reverse repostings of revenues, from the relevant application component menu, choose
Actual postings Manual reposting of revenues Reverse .