Accruing/Deferring General Ledger Transfer With Account Results (SAP Library

Accruing/Deferring General Ledger Transfer With Account Results

Use

Accrual/deferral determines which interest and charges have been accrued between the last settlement and the defined key date. The revenues and expenses are posted as non-balance-changing turnover and transferred to the general ledger.

The bank runs an accrual/deferral run for accounting information purposes.

This function includes the following points:

· The settlement results are calculated in an update settlement run.

· The posting to the general ledger is made with the posting date the same as the accrual/deferral key date. The clearing in the general ledger is made on the next day with the posting date being the accrual/deferral key date plus one.

· Accrual/deferral includes master contracts for interest compensation.

· The individual notes for the interest and charges of each account are output in a list.

· Accrual/deferral can also be started for simulation. No posting is made to the general ledger, and only the result list is created.

The following graphic shows the schematic flow of accrual/deferral:

This graphic is explained in the accompanying text

Integration

Accrual/deferral is started during mass processing at the end-of-day. Accrual/deferral must take place after account settlement or due accounts could be posted twice on the accrual key date.

In a settlement run, it is not possible to execute accrual/deferral of account results and to post settlement results at the same time.

If you set the Check Posting Date PT flag on the Settlement tab page in account processing, then the system checks the posting date of payment transactions and the accrual/deferral key date.

The posting date for payment transactions must be on or after the accrual/deferral key date so that postings can no longer be made in the accrual/deferral time period. This also applies for normal settlement.

Prerequisites

You start account accrual/deferral with the transaction F993 or from the SAP Easy Access screen under Account Management ® Periodic Tasks ® General Ledger Transfer ® Accrue/Defer Account Results.. For more information, see Accruing/Deferring Account Results.

The posting date for payment transactions must be settled and the posting cut-off must be executed.

You made the general ledger settings in Customizing under Account Management (FS-AM) ® Item Management ® General Ledger Transfer.

Scope of Functions

Interest accrual/deferral can be called up during the settlement process. General ledger transfer is executed using the function module BKK_COND_CALC_END_ACCRUAL .

The accrual/deferral key date specifies the key date for the accrual/deferral key date. Each accrual/deferral is executed for one bank posting area. The number of contracts to be processed can be restricted by specifying products.

Interest accrual/deferral

Interest accrual/deferral calculates the interest accrued for an account in the period between the last settlement and the accrual/deferral key date. For new accounts for which settlement has not been executed yet, the accrual/deferral interest calculation starts on either the account opening date or on the earliest value date before the account opening date.

Interest calculation includes all postings whose posting date is on or before the key date and the key date is also included. The calculation does not include postings whose value date is after the key date.

The following graphic shows this relationship:

This graphic is explained in the accompanying text

The period is recalculated for postings whose value date is in a previous period. The difference to the previous settlement is posted.

Charge accrual/deferral

The charges are calculated from the last settlement or from the account opening date. Value dates in the past before the account opening date do not affect the accrual/deferral period fort he charges.

The charges are calculated pro rata for the relationship between the accrual/deferral period and the settlement period. The settlement date and the accrual/deferral key date can be any date. Therefore, the relevant period for the calculation is in calendar days.

General Ledger

The accrual/deferral result is posted in the general ledger only. The same transaction types are used as for settlement. However, the value Accrual/Deferral is used as the general ledger posting type. Separate general ledger accounts can be stored in Customizing.

The postings are made with end-of-day processing date as the posting date, the accrual/deferral key date is the value date. The result is cleared on the next posting date. The value date of the inverse posting is one calendar day after the value date of the original posting. Both postings are created directly by the accrual/deferral.

The date of the last general ledger transfer (= accrual/deferral key date) is updated in the BCA_CN_PER_ACBAL table to prevent an account from being accrued/deferred twice on the same key date.

Documentation of results

The results fort he individual accounts can be output in a list. If you want to display the accrual/deferral results, go to the SAP Easy Access screen and choose Account Management ® Account ® Turnovers, Balances und Key Figures ® Non-Balance-Changing Turnovers ® Display Non-Balance-Changing Turnovers. For more information, see the report documentation in the system under This graphic is explained in the accompanying text .