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Function documentation Bank Subaccounts  Locate the document in its SAP Library structure


Using bank subaccounts, you can reconcile the balance of the account at your bank with the balance of your corresponding G/L account.

The subaccounts ensure that all incoming and outgoing payments are only posted to the G/L bank account when the money is actually debited from/credited to your bank account. Incoming and outgoing payments are posted to the main G/L bank account once you receive and enter the account statement from your bank.


The charts of accounts delivered with the standard system contain a number of different bank subaccounts. These include accounts for checks payable, checks receivable, outgoing wire transfers, and bank direct debits.

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The payment program and extended banking processing also use the subaccount methodology. Cash management evaluates the subaccounts. For more information, see the documentation for Cash Management and Bank Subaccounts for the Payment Program.


You have created the subaccounts for each bank account used in payment transactions.


You can see which individual subaccounts you need in the standard charts of accounts. Create these accounts in accordance with the existing accounts in the system.

Subaccounts are generally managed on an open item basis with line item display.


You can use the field status definition in the G/L account master record to design the screens for posting items to bank subaccounts. For example, you only need the fields Assignment number, Text, Value dates, and Bank charges for subaccounts. You can hide any fields you do not require. This makes it easier to enter business transactions and prevents you from making incorrect entries. For more information on field status definition, see Field Status Definition.

The field Assignment is particularly important. This field is used to assign items in a subaccount to each other. In a check clearing account, for example, you can enter the check number in this field.