Posting Logic In The Reconciliation Ledger (SAP Library - Cost Element Accounting (CO-OM-CEL))

Posting Logic In The Reconciliation Ledger

Purpose

You can make a reconciliation posting at the end of a period or any other time between CO and FI. The SAP R/3 System posts all internal CO postings that apply to all company codes, business areas, or functional areas. It does this in summarized form and posts them to FI.

Process Flow

For reconciliation postings, the system selects the relevant cost flows (in CO) that are already summarized in the reconciliation ledger (reconciliation ledger totals records).

For each totals record relevant to reconciliation, so for postings that apply to all company codes, business areas and/or functional area boundaries the system executes account determination. The system then determines a G/L account for each cost element. You can post the costs in FI to this G/L account. The reconciliation posting is made for all CO cost flows.

Cost flows are selected for the reconciliation posting using a boolean rule.

You select the cost flows interactively, and the system provides a selection list of the totals records from the reconciliation ledger that are relevant for reconciliation.

The system continues to summarize the totals records from the reconciliation ledger, whereby the business transaction, object type and object class and partner functional area are not used as summarization criteria.
For each summarized record in the reconciliation ledger, the SAP R/3 System creates an FI document.
It also updates the totals records in the reconciliation ledger.

For further reconciliation postings, the system only determines the reconciliation postings delta, and transfers this value to FI.

This prevents CO data from being transferred twice to FI.

Before transferal to FI, the system continues to summarize the totals records in the reconciliation posting. This enables the number of FI documents created to be kept at a minimum. If the summarization of the totals records from the reconciliation ledger is zero, the system does not create an FI document. It does however, create a line item for the reconciliation ledger.

The FI document contains two items:

Posting the costs to the adjustment account
An offsetting posting to a clearing account.

The FI document created can also have more than one item. The system creates the FI document with a totals record from the reconciliation ledger. This totals record does not have to have the same +/- sign in all the amount fields, for example, due to fluctuating exchange rates. In this case, the system splits the document item for the FI document into two items, which have the same +/- sign in all the amount fields.

If the amount of a total record in the reconciliation ledger is greater than the maximum possible amount in the FI component (possible, as the amount fields in CO have more spaces than those in FI), the reconciliation posting splits the CO amounts into lots of FI documents that have sufficiently small amounts.

You make a primary cost posting in company code 0001, and a reposting from company code 0001 to 0002.

Component	Company Code	Posting	Account/Cost Element	Amount
FI	0001	Primary	400.000	+500 USD
CO	0001	Primary	400.000	+500 USD
CO-FI	0001	No reconciliation necessary
CO	0001	Primary (reposting)	400.000	-300 USD
CO	0002	Primary (reposting)	400.000	+300 USD
FI-CO	0002	Reconciliation Posting	400.000	+300 USD
FI	0002	Offsetting posting in FI	200.000 ¹⁾	-300 USD
CO	0001	Secondary	600.000	-200 USD
CO	0002	Secondary	600.000	+200 USD
FI-CO	0002	Reconciliation Posting	210.000 ²⁾	+200 USD
FI	0002	Offsetting posting in FI	215.000 ¹⁾	-200 USD

For the reconciliation posting, the system creates an offsetting entry in FI in a company code clearing account.

For secondary postings in CO, you must determine a clearing acount in FI using account determination, as secondary cost elements do not have an equivalent in FI. For primary cost elements, you can specify a clearing account in the account determination, to obtain a better overview of the reconciliation postings for example. However, this is only strictly necessary for secondary postings.

The reconciliation posting was made here for company code 0002 only.

Result

The system displays a list of the created documents. You can go to each line item report in the reconciliation ledger via the individual amounts in this list.

During the update run for the reconciliation posting, the system also displays the document numbers of the reconciliation ledger documents that were created. You can go to the corresponding FI document via these document numbers.