The business character of the G/L accounts is not decisive for their assignment to commitment items, but rather its position in the process structure of a revenue or an expenditure.

Accounts that create a revenue or expenditure functionally must be linked to a commitment item with the control financial transaction 30/item category 2 (revenues) or financial transaction 30/commitment item 3 (expenditures). This is the only way in which the system recognizes that it is a revenue or an expenditure. In this sense materials and asset accounts create expenditures and require this controlling.

Bank and cash accounts display a balance. A commitment item with financial transaction 90 and item category 2 or 3 must be assigned to these accounts. Check and bank clearing accounts should be controlled using financial transaction 80 and item category 2 or 3. Although you technically need not specify an item category for these accounts, the variable 2 or 3 however have no controlling effect in this case.

Reconciliation accounts for customers and vendors create the status ‘invoice’ and require a commitment item with the financial transaction 60. A differentiation according to revenues and expenditures is not relevant for the system, but ensures that the assignment is clearly arranged.

The clearing account goods receipt/invoice receipt requires a commitment item financial transaction 40/item category 3.