Balance-Dependent Account Display (SAP Library

Balance-Dependent Account Display

Use

When specifying the accounts to be displayed in a balance sheet item, you can choose whether the account display is balance-dependent or not.

If you always want to display a particular account under the same item regardless of the balance on that account, enter an X in both the columns marked D (debit) and C (credit).

You would use this technique for the fixed asset accounts, which are always displayed under the same item in the balance sheet, irrespective of the balance on the account.

If you want to have the account displayed under different balance sheet items depending on whether the balance is in credit or in debit, enter an X in only one of the columns for the relevant item.

If, as a result of a change in the total group balance, you want to display all the accounts assigned to one particular item under a different item, you can assign a debit/credit shift item to this item. This means that the display for the group of accounts summarized in these financial statement items is dependent on whether the total balance of the accounts is in credit or in debit.

If your bank accounts show a debit balance (that is, you have money at the bank), they are to be displayed as assets under the item "Cash at Bank". However, if the accounts show a credit balance (you are overdrawn at the bank), you want them displayed as liabilities under the item "Payables to bank".