Clearing and Posting Specific to Ledger
Groups
Use
You use clearing specific to ledger groups if you perform parallel accounting using the ledger approach (and not the account approach). Clearing specific to ledger groups and making postings specific to ledger groups supports you with your closing tasks. You can use the function for all items that, due to parallel accounting, are posted to multiple ledgers and valuated differently in those ledgers, in particular for provisions (such as provisions for commission or process risks, or provisions for creating and checking year-end closing).
Integration
When you set the Clearing Specific to Ledger Groups indicator in the master data for a G/L account, it replaces the following indicators:
● Open Item Management
● Line Item Display
Consequently, once you have set the Clearing Specific to Ledger Groups indicator, you cannot set either of the other indicators. However, the Clearing Specific to Ledger Groups indicator entails open item management for the respective G/L account.
Prerequisites
Setting the Indicator
The indicator is visible when the following prerequisites have been met:
● You have activated new General Ledger Accounting in the current client.
● You have defined more than one ledger for the company code.
● You have displayed the indicator using the field status in the account group for the G/L account.
For the relevant G/L accounts, you have set the following indicators in the master data maintenance for G/L accounts (on the Control Data tab page):
● Only Balances in Local Currency
● Clearing Specific to Ledger Groups
Application Area: Balance Sheet Accounts
You can only set the Clearing Specific to Ledger Groups indicator for balance sheet accounts.
You cannot set the indicator for the following accounts:
● Goods receipt and invoice receipt accounts
● Accounts for cash discounts
● Reconciliation accounts
● Tax-relevant accounts
● P&L accounts
Implementation of Clearing Specific to Ledger Groups
We recommend that you create new accounts so that you can use clearing specific to ledger groups.
Instead of creating new accounts, however, you can alternatively convert existing accounts into accounts that are managed on an open item basis (provided certain prerequisites are met). See the section “Setting the Indicator Subsequently”.
However, once you have converted an account into an account managed on an open item basis for specific ledger groups and you have since made postings to this account, you cannot convert the account back into one using ordinary open item management.
Setting the Indicator Subsequently
The following applies for setting the indicator subsequently:
● If no postings have been made to the account, you can set the indicator subsequently for the account.
● If the account is not managed on either a line item basis or an open item basis and postings have already been made to the account, proceed as follows:
...
a. Create the line items subsequently using program RFSEPA01.
b. Subsequently set the indicator for open item management specific to ledger groups, by performing the corresponding program. You find this program in Customizing for General Ledger Accounting (New) under Master Data → G/L Accounts → G/L Account Creation and Processing → Define Account Control → Activate Open Item Management for Accounts Managed on Line Item Basis.
● If the account is managed on either a line item basis or an open item basis and postings have been made to the account, you can set the indicator for this account subsequently in Customizing for General Ledger Accounting (New) under Master Data → G/L Accounts → G/L Account Creation and Processing → Define Account Control → Activate Open Item Management for Accounts Managed on Line Item Basis.
Features
If you set the Clearing Specific to Ledger Groups indicator for a G/L account managed on an open item basis, ledger group-specific postings can be made to this account. In this way, you have a ledger group-specific view of the account. Clearing is also performed for specific ledger groups. This means that items posted in a specific ledger group can only be processed further within the same ledger group. If you have posted provisions, for example, to specific ledger groups, you also clear those provisions in the same ledger groups.
Posting and Clearing
In the following transactions, you can make postings for specific ledger groups:
● Enter G/L Account Document for Ledger Group (FB50L) and
● General Posting for Ledger Group (FB01L).
In the following transactions, you can perform clearing for specific ledger groups:
● Manual clearing:
○ Clear G/L Account for Ledger Group (FB1SL) and
○ Post with Clearing for Ledger Group (FB05L)
You use both of these transactions in the same way as transactions FB1S and FB05.
● Automatic clearing: Automatic Clearing Specific to Ledger Groups (F13L)
Reporting
G/L Account List (Transaction S_ALR_87012328)
In the G/L account list, you can see whether the G/L account displayed uses open item management specific to ledger groups.
To select all G/L accounts with open item management specific to ledger groups, you can use ledger group-specific clearing as the selection criterion for custom selections, provided you have made the corresponding settings in the logical database SDF (see SAP Note 1086335).
Account Detective (Transaction S_ALR_87101048 or Report RFAUDI30)
The Account Detective report uses the Clearing Specific to Ledger Groups column in the G/L account list.
G/L Account Line Item List (Transaction FAGLL03)
Here, you can display the line items that were posted to an account with open item management specific to ledger groups. In the entry view, you only see those items that were posted to the leading ledger or to a ledger group containing the leading ledger. The general ledger view lists all items that were posted to the specified G/L account in the specified ledger. The line item list has a Ledger Group column. You can sort the line items by ledger group.
You cannot use the G/L account line item list from classic General Ledger Accounting (transaction FBL3N) for accounts with open item management specific to ledger groups.
Archiving
You can only archive cleared items.
Transporting the Indicator Value
It is possible to use the ALE interface to transport the indicator value Clearing Specific to Ledger Groups.
Constraints
Sample Accounts
The sample account method (transactions FSM*, such as the creation of sample accounts) as well as the transfer of G/L account master data using transactions FS15 and FS16 do not support the Clearing Specific to Ledger Groups indicator since these transactions use older screen technology. For this reason, you have to set the indicator manually after editing the master data.
Reporting
When you call the G/L Account List (RFSKVZ00) program or the G/L account list query, you can only select G/L accounts using the characteristic Clearing Specific to Ledger Groups once you have made the corresponding settings in the logical database SDF. These settings are described in SAP Note 1086335.
Example
For year-end closing, you have created provisions for anticipated litigation costs.
You have two ledger groups, A and B.
The following business transactions apply:
...
1. In the previous fiscal year: Creation of provisions for anticipated litigation costs
2. In the current fiscal year: Invoice from lawyer and corresponding posting without specifying a ledger group (that is, it is posted in both ledger groups)
3. Utilization/consumption of provisions: Different amounts depending on the accounting principles used, that is, ledger group-specific clearing of the open items on the provision account
4. Clearing of provisions as expense: Depending on the accounting principles used, possibly clearing of the open items on the provision account in the respective ledger group.
