Posting Rules for Transfer to Financial Accounting

Use

If you want to transfer key figures for the Valuation of Semi-Finished Constructions to Financial Accounting , you need to define the posting rules.In the posting rules you specify which balance sheet account and profit and loss account to post the calculated key figures to.

For each key figure, the accounts are defined according to the results analysis category or the results analysis cost element entered in Customizing ( Defining Line IDs and Update ).

Procedure

Define the posting rules.

a. Go to Customizing for Project System under Revenues and Earnings → Automatic and Periodic Allocations → Results Analysis → Edit Results Analysis Keys and Version → Define Assignments for Results Analysis.

b. Enter the required data for each controlling area, company code and results analysis version.

This graphic is explained in the accompanying text.

For the profit/loss account:

If the key figure has a plus sign in the database a debit posting is made.

If the key figure has a minus sign in the database a credit posting is made.

For the balance sheet account:

If the key figure has a plus sign in the database a credit posting is made.

If the key figure has a minus sign in the database a debit posting is made.

If the valuation is carried out in line with the German Commercial Code, the following key figures are available to you.

Key figure	Results Analysis Category
Assets for balance sheet display <=0	WIPA If you want to separately display the reductions to assets, you must also define posting rules for the key figures Reduction in Assets Due to Actual Loss and Reduction in Assets Due to Imminent Loss. To do this use the respective results analysis cost elements.The Assets for Balance Sheet Display is the balance of the results analysis category WIPA (see example).
Capitalized profit (reduced due to imminent loss) <=0	CAPP
Reserves for imminent loss (not reduced by capitalized profit) >= 0	RIML
Reduction in imminent losses due to capitalized profit <=0	RDVA If you do not want to display the reduction in imminent losses separately for the reserves for imminent loss, post the results analysis category RIML and RDVA to the same accounts (see example).
Down payments to be capitalized >=0	ANKB
Down payments not to be capitalized >= 0	ANUS

If the valuation is carried out in line with IAS, the following key figures are available to you.

Key figure	Results Analysis Category
Future receivables from work values (not covered by down payment requests) <=0	WIPA + Results analysis cost element for the line ID for key figure Future receivables from work values
Reserves for imminent loss (reduced by non-invoiced work value) >=0	RIML
Receivables from down payment requests <=0	POCB
Future payables from down payment requests >=0	ANUS
Down payments received >=0	ANKB

c. Save your input.

Change the results analysis version.

a. In Customizing for Project System under Revenues and Earnings → Automatic and Periodic Allocations → Results Analysis → Edit Results Analysis Keys and Version → Maintain Results Analysis Versions.

b. Go to the detail view for the results analysis version.

c. Flag the indicator Transfer to Financial Accounting.

This graphic is explained in the accompanying text.

The system will only transfer the results analysis data which is saved in the results analysis version to financial accounting if the indicator Transfer to Financial Accounting is flagged in the version.

d. Save your input.

Example

Assets for Balance Sheet Display (in Line with German Commercial Code)

To post the assets for the balance sheet display (German Commercial Code), define the following posting rules for the controlling area and company code:

Results Analysis Version	Category	Cost element	Current record number	Profit and loss account	Balance sheet account
0	WIPA		0	719000	220100

If you want to display the assets in the profit and loss account before they were reduced together with the reduction in assets due to imminent loss and the reduction in assets due to actual loss as accumulated depreciation, define two further posting rules. In addition you use results analysis category WIPA, but assign different results analysis cost elements and profit and loss accounts.

Results Analysis Version	Category	Cost element	Current record number	Profit and loss account	Balance sheet account
0	WIPA	930103	0	719001	220100
0	WIPA	930104	0	719002	220100

These posting rules lead to the following posting, if the assets amount to 1000 UNI for the balance sheet display, 200 UNI for the reduction in assets due to actual loss and 300 UNI for reduction in assets due to imminent loss.

220100		719000		719001		719002
Debit	Credit	Debit	Credit	Debit	Credit	Debit	Credit
1000			1500	200		300

Reserves for Imminent Loss (in Line with German Commercial Code)

If you do not want to display the reduction in imminent losses separately for the reserves for imminent loss, enter two posting rules, each with the same profit and loss account and balance sheet account.

Results Analysis Version	Category	Cost element	Current record number	Profit and loss account	Balance sheet account
0	RIML		0	717710	393110
0	RDVA		0	717710	393110

Split Transfer of Down Payment Requests made and Down Payments Received (in Line with IAS)

If you want to separately display the down payment request and down payments received in financial accounting, enter the following posting rules.Account 242000 contains the receivables from the down payment requests, 520100 contains the down payment requests made and 240130 the down payments received.

Results Analysis Version	Category	Current record number	Profit and loss account	Balance sheet account
1	ANKB	0	242000	520100
1	POCB	0	520100	242000
1	ANKB	1	240130	242000

The received down payments are transferred via category ANKB.

The invoiced down payments requests are transferred via category POCB minus the received down payments.

The invoiced down payment requests are worked out from the sum of POCB * -1 and ANKB.Make sure that POCB <=0 and ABKB >=0.

This graphic is explained in the accompanying text.

The system differentiates the posting rules for simplified transfer of the same results analysis data by the current record number, in this example the posting rules for the data for category ANKB (received down payments).