Displaying Financial Statement Items 

Use

Similar to the G/L chart of accounts in FI, Consolidation uses a consolidation chart of accounts with the corresponding FS items. FS items can take the form of total items or value items, and can represent values or quantities.

Like the consolidation groups, the consolidation chart of accounts can be structured in a hierarchy and maintained in the graphical user interface.

Procedure

  1. Call up the transaction as follows:
    2.

    Menu Path

    Tools ® AcceleratedSAP ® Customizing ® Edit Project

    Transaction Code

    SPRO, CX12, CX17, CX14

  2. Choose SAP Reference IMG.
  3. Choose Enterprise Controlling ® Consolidation ® Master Data ® Financial Statement Items ® User-Defined Consolidation Chart of Accounts.
  4. Choose next to Define Consolidation Chart of Accounts.
  5. Position the cursor on Display cons chart of accounts and choose Choose.
  6. Enter the value 01 in the Cons chart of accts field.
  7. Choose the Cons chart of accounts master data.

    8. For the consolidation chart of accounts 01, 6 was defined as the output length of the financial statement items. They can have a maximum length of 10. The appropriation of retained earnings should be displayed in the balance sheet. You can set the lock indicator to ensure that no unauthorized persons may make changes to the consolidation chart of accounts.

  8. Choose and until the Display IMG screen appears.
  9. Choose Consolidation ® Master Data ® Financial Statement Items ® User-Defined Consolidation Chart of Accounts.
  10. Choose next to Maintain Item Hierarchies for Cons Chart of Accounts.
  11. Position your cursor on Display item hierarchies and choose Choose.

    12. You can see that consolidation chart of accounts 01 is subdivided by BS (balance sheet items), IS (income statement items) and STAT (statistical items).

  12. Select BS ® 100000 Total Assets ® 100100 Total Current Assets ® 119000 Net receivables ® 130000 Intercompany receivables.
  13. Select 130100 IC Receivables, then double-click on it to call up the FS item.

    14. If a dialog box should appear, choose Continue.

    On the Display consolidation chart of accounts hierarchy screen, the Value item is selected in the FS item type field, Debit (increase) is selected in the sign for entry field and 0110 Partner + currency is selected in the breakdown category field. This specifies that separate data records are to be entered and saved for each partner company and transaction currency.

  14. To check which breakdown information is required for this FS item, select the Subassignments tab page.

    15. You can see that specify partner and specify currency were selected.

  15. Choose .
  16. Choose 160000 Total Fixed Assets ® 190000 Property, Plant and Equipment ® 191000 Property, Plant and Equipment.
  17. Double-click on FS item 191200 Buildings.

    18. You now see that 1000 (transaction type) is stored in the Breakdown category field, 1 (transaction type) in the Subitem category field.

  18. Choose the Subassignments tab page.

    19. In this case, Specify subassignment has been selected.

  19. Choose Goto ® Subitem categories, to display the master data for subitem category 1. The field length has been defined as 3.
  20. Choose Goto ® Subitems, to see the character values for this subitem category. For example, subitem 100 stands for Opening balance, subitem 120 for Acquisitions.

    21. The various subitems for each FS item reduces the number of FS items required. At the same, you could show the fixed asset movements through the horizontal development of an FS item.

  21. Choose until the overview tree appears.