Parallel Accounting in Controlling 

Use

Displaying data according to different accounting principles is not a classic requirement for the Controlling application (CO). Generally, CO represents the leading valuation.

Features

Transfer from CO to FI

Allocations within CO frequently lead to shifts between segments and functional areas. This information is required in Financial Accounting for segment reporting or to reflect cost of sales accounting. The values for these shifts are transferred to Financial Accounting using real-time integration. With this transfer, data can be posted to the leading ledger as well as to parallel ledgers.

The calculation of work in process and the results analysis in CO are generally performed using different valuation methods dependent on the accounting principle. You can post the results to additional accounts or parallel ledgers.

Different methods are represented in parallel in different results analysis versions. You can assign an accounting principle to each results analysis version in the posting rules. If you want to post to additional accounts, you do not have to assign an accounting principle to the results analysis version. If you want to post to parallel ledgers, an accounting principle must be assigned to the results analysis version and the relevant ledger group must be assigned to this accounting principle.

Transfer from CO to FI

The transfer works differently in the individual solutions:

·        Portrayal Using Additional Accounts

Generally, you will only need to transfer values from the accounts of the leading valuation in FI into CO. However, you can also transfer values from other accounts into CO. In this case, you have to consider these additional accounts in all CO-internal allocations. Since actual price calculation always considers all accounts, it therefore cannot be used together with additional accounts.

·        Portrayal Using Parallel Ledgers

All CO-relevant values in the leading ledger are transferred. Postings that are updated exclusively in parallel ledgers are not available in Controlling.

If you include additional CO account assignments (such as cost centers) in the line items and totals records of a parallel ledger, you can perform simple controlling using this parallel ledger. You can use allocation to do this.