Ledgers 

Definition

Extract from a database table. The ledger contains only those dimensions of the underlying table that are required for reporting.

Use

A ledger is managed for reporting purposes (general ledger or subledger).

Each ledger uses several dimensions. These dimensions form part of the coding block of an object table. You can define your system so that you have one ledger for each database table, or more than one ledger per table. After you have defined the maximum coding block in the ABAP Dictionary, you define which dimensions of this coding block are used in each ledger.

 

The field movement rule assigned to the ledger determines which dimensions can be used in the ledger. The field movement rule contains the dimensions that are transferred to the FI-SL table from the table of the original application.

Defining a ledger

When you create a ledger, you define:

·        The dimensions used

The field movement defined for the ledger and the table assigned to the ledger defines the dimensions used.

·        Ledger master data

In the master data information, you can also define how a ledger is to be posted to, whether data can be summarized in the ledger, and whether transaction data can be deleted from the ledger using the reset programs of the respective source application.

·        Ledger/company code assignment

(for local ledgers) or ledger/company (for global ledgers)

·        Transaction/ledger assignment

·        Ledger selection conditions

·        Fiscal calendar for the ledger/company code or ledger/company combination (the fiscal calendar does not have to be the same as the local company code assigned to the company)

·        The currencies to be used in the ledger

In a database table of the special purpose ledger you can maintain up to three currencies in parallel:

¡        Transaction currency: This is the currency in which the business transaction was originally entered in the FI-SL system.

¡        Second currency: This is the currency that you want to enter in your ledger in addition to the transaction currency (previously known as the local currency).

¡        Third currency: This is the currency that you want to enter in your ledger in addition to the transaction currency and the second currency (previously known as the group currency).

You can assign different currency types to your ledgers. When you define a ledger, the system proposes the possible currency combinations. When you install your database tables, the system also prompts you to enter currency information for the posting (for example, the currency for posting to the ledger).

If you work with the application component Special Purpose Ledger, you can post different types of business transactions in different ledgers. You can also post the same business transaction to several different ledgers. If necessary, you can also define that all business transactions are to be posted to one specific ledger.

The figure below shows how different information from the same document is posted to different ledgers.

 

 

When you define a ledger, you assign one or more company codes or companies to it. When you enter a business transaction for a company code or a company, the system posts the business transaction to the ledgers assigned to the company code or company.

Using Several Ledgers

You can also create multiple ledgers according to your financial needs. You do this by specifying which dimensions the individual ledgers should use.

For example, you may need several ledgers in the following cases:

·         If you report in more than one group currency

·         If you simultaneously work with different fiscal calendars and want to use different fiscal year variants

·         If you want to use different levels of detail in your FI-SL system

·         If you want to simultaneously process data from different sources and different transactions are to be assigned to a ledger (if, for example, only specific transactions are to be assigned to a ledger)

Since you determine which business transactions and dimensions update your ledgers, you can also define that one ledger is to be posted to by all business transactions. You can post different business transactions to one ledger, and also post the same business transaction to several different ledgers. All ledgers where the selection criteria are met are updated.

Different ledgers can use the same dimensions defined in a table.

 

 

In the figure above, the table contains the variable dimensions Account, Cost Center, Product, Plant, and Source.

Assume you want to define the following reports:

·        Report 1 uses the dimensions Cost Center and Product.

·        Report 2 uses the dimensions Cost Center and Account.

If you define ledgers for both of these reports, you can define one ledger that uses the dimensions Product, Account, and Cost Center. However, a more efficient use of the database storage space might be to define two ledgers:

·        Ledger 1 with the dimensions Cost Center and Product.

·        Ledger 2 with the dimensions Cost Center and Account.

When the system selects and stores data for Report 1 (dimensions Cost Center and Product), it only selects and stores data records for the two dimensions. You can also define a third report that contains the dimensions Product, Account, and Cost Center.

The structure you use for your ledger(s) depends on your specific reporting needs. When you define your ledger, you should remember that for every combination of dimensions that a ledger uses in the coding block, a data record is written.

One large ledger that contains several of the dimensions may be just as useful as several smaller ledgers. However, if you use two smaller ledgers that contain specific combinations of dimensions, instead of one large ledger, this will improve system performance and reduce the number of data records stored. For more information about updating data records in ledgers, see Updating Totals Records.

Each ledger contains some or all of the dimensions defined in the table assigned to the ledger. For each business transaction, you can select one or more ledgers for posting.

Ledger Selection

You can define exactly when a ledger is to be posted to. To do this you use ledger selection conditions. The FI-SL Integration Manager (posting interface) uses these ledger selection conditions to determine which ledgers should be posted to from a business transaction.

For each business transaction, the FI-SL tables are updated according to rules defined by the user.

You can define that a ledger is to be posted to if one of the following cases exists:

·         The business transaction affects a specific account group

·         The business transaction affects a specific product group

·         The business transaction affects a specific group of transaction types

You can define simple and complex ledger selection conditions. You can use any field value or combination of field values that are affected by a business transaction in the ledger selection conditions. However, this does not apply for amounts and quantities.

You cannot enter ledger selection conditions for standard ledgers.

Structure

Ledger Types

SAP differentiates between two ledger types:

·        Standard ledgers

Standard ledgers are configured and delivered by SAP and are processed within the individual applications. These ledgers cannot be processed using FI-SL functions (such as the FI-SL posting functions) unless the functions of the application concerned permit this.

The standard ledgers include:

¡        The general ledger of the application component General Ledger Accounting (FI-GL)

¡        The consolidation ledger of the application component Consolidation (EC-CS)

¡        The profit center ledger of the application component Profit Center Accounting (EC-PCA)

¡        The reconciliation ledger of the application component Cost Center Accounting (CO-OM)

·        Special Purpose Ledgers

Special purpose ledgers are ledgers that are defined in accordance with their special business and organizational requirements. They contain the dimensions that you have specified. In your FI-SL system you can only create special purpose ledgers.

Local and Global Ledgers

Depending on the database structures you use, your ledgers are either:

·        Local Ledgers

You can use local ledgers to store data entered for company codes.

·        Global Ledgers

You can use global ledgers to store data posted for:

¡        Companies

¡        Company codes that are assigned to companies

You can assign a company code to a local ledger. You can also assign the same company code to a company that is assigned to a global ledger. When you enter a document in the SAP System for the company code, it posts to the local ledger and to the global ledger.

You cannot use a number as the first character of a ledger name (for example, 0A, 1R, 27). If your system currently contains ledgers that start with a number, contact your SAP consultant.

Average Balance Ledger

You can also create an average balance ledger, based on the summary data stored in a ledger. The average balance ledger automatically inherits the attributes (such as the fiscal year variant, the assigned table, and so on) of the ledger to which it is assigned. You can only use this ledger when you are creating reports using the average balance ledger or displaying totals records from the ledger. You can also create a user exit for posting to this ledger if the posting date should not be used to determine the average balance.

If you want to create reports for average balances (reports for displaying average daily balances), you do not have to run an average balance ledger. To create reports for average balances, you only have to run a day ledger (a summary table with 366 periods that contains the original general ledger postings) and activate it for drilldown reporting. For more information, see SAP note 599692.