Special Financial Statement Items 

In a financial statement version there are certain items that are of special significance in the financial statement program and the general ledger information system.

If you are creating a new version, the system automatically creates a separate item for the following special items in the version:

The balance calculated for the financial statement result is displayed here if it is positive.

The balance calculated for the financial statement result is displayed here if it is negative.

Here the system displays the balance of all accounts that can be assigned to an item but which are not found under assets or liabilities.

Here the system displays all accounts which cannot be assigned to a particular item.

The balance sheet net result and the P&L statement result are calculated by the program that creates the financial statements. This program also lists, under the item "Not assigned", those accounts that could not be assigned to an item in the financial statement version.

The balance sheet profit or loss is determined from the assets and liabilities accounts as well as the accounts which are "Not assigned". The balance of all the other accounts produces the P&L statement result.

The program that creates the financial statement does not carry out any postings. It is restricted to calculating the balance sheet and P&L statement profit or loss and displaying this in the financial statements.