Agenda

Introduction Interests

Master Data Installment Plans / Promise to Pay

Transactions Security Deposits

Documents Correspondence
Specific Posting Processes Integration Accounting
Payments and Clarification Invoicing

Payment Run and Transfers Overview Business Rule Framew.

Clearing Control / Ac. Maint. Financial Customer Care

Returns

Dunning
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 Transactions and Account Determination

This unit will enable you to

understand:
The structure of the transactions

The determination of general ledger accounts

The tax determination process

The Customizing of your accounting transactions

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 Transaction and Account Determination: Unit Objectives

At the conclusion of this unit, you will be able to:

Tell the difference between internal and external transactions

Tell the difference between main transactions and sub-transactions

Define the main and sub-transactions within contract accounts

receivable
and payable

Design the account determination for the business transactions

Explain the structure and processes of tax determination

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 Transactions and Account Determination

Structure of Transactions

General Ledger Account Determination

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 Document Structure

Doc.Header
Document number
Reconciliation key
Document type
Currency
Document date
BP-Item(s) Posting date GL-Item(s)
Company code … Company code
Business partner Classification key GL-Account
Contract account Amount
Reconciliation account Main & sub transaction
Amount ...
Due date
Main & sub transaction
Contract Object
FM-Accounts
...

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Documents consist of header data, items for contract accounts, and items for G/L
accounts. In addition to the unique document number, the header data also
contains the document type as the classifying attribute, the currency key, and
various date specifications.
When posting manually, event 1119 can be used to create error messages prior to
‘posting’ the document. This allows the user to correct the document prior to
posting.
The attribute Classification Key can been added to the PSCD document and the
request (see chapter: Specific Posting Processes). The classification key provides
a similar function to the reference number, but allows keys with a length of up to
35 characters.
The classification key is an enhancement supported in the system. This means
that the attribute is not initially active in the system delivered; you have to activate
it explicitly in your installation.

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 Clearing open items

FI - GL Account FI - GL-Account

Property
Property Tax
Tax Contract Account Bank
Bank
100,-- (1) (2) 100,--
C.
C. Lear
Lear
(1)100,-- 100,-- (2)

Doc. Header
DFKKKO
Invoice 123 Doc. Header
BP-Item DFKKKO
DFKKOP Payment 456
100,-

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For the payment, all the fields that are redundant or can be reconstructed another way are
omitted from the data of the payment.
The result is a physical record that only contains a few more attributes than the original
business partner line item (DFKKOP).
This physically stored record with its data represents both an item in the invoice
document and an item in the payment document.

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 Clearing open items (partial clearing)

FI - GL Account FI - GL-Account
Contract Account
Property
Property Tax
Tax Bank
Bank
100,-- (1) C.
C. Lear
Lear (2) 60,--
(1)100,-- 60,-- (2) (3) 10,--
10,-- (3)

Open Item before Clearing BP-Item

Sub-item No. 000
Amount 100,-

After first clearing 60,- BP-Item

Sub-item No. 000 Clearing Doc. 4711
Amount 40,- Sub-item No. 001
Amount 60,- - 60,-

After second clearing 10,- BP-Item

Sub-item No. 000 Clearing Doc. 4711
Amount 30,- Sub-item No. 001 Clearing Doc. 0815
Amount 60,- - Sub-item
60,- No. 002
Amount 10,- - 10,-

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The posted documents do not retain their status. Under certain circumstances, document
changes and clearing of open items sometimes require that the document is saved in a
different physical form.
The split is required if a partial amount of the open item is cleared. An entry in Business
Partner table is split into two entries; the open portion and the cleared portion.
For the new sub-items, you also want to be able to recognize later that they arose from
one original item. In order to achieve this, an additional key field is introduced into the
Business Partner table: the sub-item number (OPUPZ).

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 Determining GL Accounts I

Header

BP-Item 1 GL-Item 1

BP-Item 2 GL-Item 2
... ...

BP-Item n GL-Item n

Acc. Determination ID (=CA Cat)

Acc. Determination ID (=CA Cat.)
Main transaction
Main transaction
Sub transaction
Sub transaction Reconciliation Revenue
account Account

Customizing
Account
Customizing determination
Account
determination

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A sub-ledger account (contract account) is determined for each item of posting

data that comes through the universal interface.
General ledger accounts are determined by means of standard account
determination functionality that takes a subset of posting parameters, looks to a
special allocation table that is set up in PSCD customizing, and finds the table
entry for this set or ‘key’ of posting parameters in order to determine the
appropriate general ledger account.
G/L account determination is done via control fields in the line item of postings and
account determination ID. The account determination ID is derived from the
contract account category for the contract account or from account determination
ID for contract object.
Technical tip: G/L account determination is ‘filled’ via event 0295 at the document
level.
The event for P&L account determination is 1100.

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 Posting Areas

Menu: Go to/Select Keys

Select key fields
Mandatory Used
Key Field 1 X X
Key Field 2 X Switches into
Key Field 3 X
list display!

Menu: Environment/Access Sequence

Access Sequence
Sequence Key 1 Key 2 Key3

1
2
3

Perform:
Simulation
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In many contexts the system has to derive accounts or other data. The derivation
is maintained in a so-called posting area. For all derivations you use the same
technical tool. You can see and maintain all posting areas with transaction FQC0
or the relevant menu path in the IMG.
You can always enter several derivation rules. If you do not see the list view at
first choose the menu path GOTO SELECT KEYS.
Access Sequence: As standard, the system first attempts to impart an entry with
recourse to all used key fields. If this does not work, the last key field excluded at
the next attempt. At the last attempt, only the first key field value is used. You can
change this standard procedure with user-defined access sequences. To do this,
you define:
Which of the possible key fields are relevant for the determination of the G/L account
In which order the system uses your key field definitions for the determination of the G/L
accounts
Test your customizing by clicking on „simulation“. There is also an error analysis if
the derivation was not possible.

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 GL Account Determination II

Select key fields

Mandatory Used
Main transaction X
Sub-transaction X
Acc. Determination ID X

Maintain reconciliation/revenue account overview

Acc. Det. ID Main transaction Sub-transaction GL Account

* * * 140099

* 6040 0120 273000

35 4010 0100 140000

... ... ... ...

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The account determination ID is automatically derived from the contract account

category, when a position is posted.
Each individual posting in the sub-ledger is allocated to exactly one receivables /
payables account in the general ledger. A negative transfer amount is a credit,
and positive amount a debit.
NOTE: General ledger accounts used in line items for business partners
(receivables, payables, down payments, etc.) must be designated as being
reconciliation account type ‘V’. This prevents unintentional direct postings to
these accounts; this avoids potential complication of the reconciliation process.
Revenue Account: The account determination logic is the same for income
statement account determination as for balance sheet account determination. A
subset of fields is used from the documents to determine automatically the
general ledger account in which to post.
Revenue Account: A negative transfer amount is a debit, and positive amount a
credit.

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 Assigning External Main and Sub Transactions

Assignment of External Transactions to Internal Transactions

App. area Internal main Internal sub Name Main external Sub external Name

P 0010 0100 Interest charge 5010 0100 Interest charge

P 0010 0120 Dunning charge 5010 0120 Dunning charge

P 0040 0100 Return charge 1 5040 0100 Return charge 1

…. …. …. ……. …. …. …….
…. …. …. ……. …. …. …….

Customers are free to assign their own

These are internal main and external transactions to internal
sub transactions; they are hard main and sub transactions. The
coded in the system names defined here are used in
the parameterization table.

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Internal transactions are those transactions which take place within PSCD. The
main examples of these transactions are charges, interest, payments on account,
clarification postings, etc. These main and sub transactions thus serve to provide
parameters needed for the posting of these ‘internal’ transactions.
NOTE: Each entry delivered in this table must be assigned to an ‘ID’ by the
customer, regardless if the customer chooses not to rename the transactions (i.e if
the customer wishes not to rename the entry for main transaction 0010 sub
transaction 0100, then he must place identical entries in the space for external
assignment).
These internal transactions are hard-coded. Do NOT delete them.
Parameters are set for the main and sub transactions (due date to be used when
posting with these main and sub, withholding tax rule, and any additional
receivable rule).
Main and sub transactions are used to identify items based on their type (I.e.
interest, charge, etc) as well as the business process from which they originated
(payments, account statements, etc.). This controls account determination and
the flow of application-specific processing programs. This function links each item
with a main transaction to which several sub-transactions are assigned. For
example, there is a main transaction ‘charges’ and associated sub-transactions
‘dunning charge’, ‘return charge 1’, ‘return charge 2’, ‘correspondence charge’,
‘installment plan charge’, etc…

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 Maintain Main and Sub Transactions

IS-PS-CA Main Transactions Overview Application area P

Application Area Main Description Main transaction 5010
P 5010 Charges
IS-PS-CA Sub Transactions
P 5040 Interest
Sub transaction Description
P .... ….
…. …. 0100 Return charge
P
0110 Installment plan fee
Application area P 0120 Dunning charge
Main transaction 5010 …. ….
Sub transaction 0100

Company code/M.-a. subpara.: P100/5010/ 0100

Main and sub parameters: 5010 / 0100
Dunning procedure
Description
Interest key
+/-sign
Payment lock
Due date
Withholding tax amount
Additional receivable rule
Payment [=include in p. list]
Ignore [= ignore for invoices]

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A user is free to define new entries in this table for use for transactions not defined
as ‘internal’ to PSCD. These additional main and sub entries can be used in
general ledger account determination.
+/- sign: You choose between “not specified”, “negative amount”, “positive
amount”.
Additional receivable: This is for identifying a process as an additional
receivable. An additional receivable is one which refers back to another
receivable, for example, dunning charges and interest. In many cases, additional
receivables should not be dunned/have interest calculated on them on their own.
An item (main receivable) that is not indicated as being an additional receivable,
can have interest calculated on it and can trigger a dunning letter if no lock has
been set for it. You can set the exact characteristics of the additional receivable
depending on the operational company code. In the simplest case, it is enough to
define one rule for additional receivables.
All postings in PSCD contain information on the business transaction in the main
and sub transactions. You can assign additional attributes to the transactions in
Customizing. These attributes are copied in the business partner item when the
posting is made and can influence the following business transactions (dunning
procedure etc.).

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 Transactions and Account Determination

Structure of Transactions

General Ledger Account Determination

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 Posting Areas: Definition

The Posting Area is a key representing a business

subfunction that supports automatic determination
of certain data required to create documents.

This data can include account numbers, transactions and other

specifications or defaults used in posting transactions and
clearing transactions.

In contract accounts receivable and payable, customizing tables

are not defined on its own for every posting area. Depending on
the posting areas, tables are identified by their key and function
fields.

Posting areas can be called up using Customizing activities or

the transaction FQC0.

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The posing areas are broken down into the following areas:
Posting areas for all application areas (for example, posting area used to identify a tax account
based on the tax code)
Posting areas for more than one application area (for example, posting area used to determine
the default values for incoming payments). You can make a number of different specifications
for each application area.
Application-Specific posting areas -> prefixed by the letter from the application area
The active application area is defined in the user parameters and/or by selecting
the application area.
Transaction FQCR: Select and output data from account determination.
You can use this report to select and display account determination data from any
posting area. In the list, you can use functions such as find, sort and total. If you
select the entry, the system branches to display screen. You can maintain the
entry by selecting display -> change.
If you enter a search value, you can use the report, for example, to find what
Customizing entry an automatically posted general ledger account was
determined from.

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 Account Determination: Receivables Account

Business transaction Receivables

account
For example, interest:
Balance
Main transaction 0040 account 140580

(Receivables)
Contract account/
Contract
Account
Company code 0001
Division - Determination
Account
determination ID 01

Define account assignment data relevant for main transactions

Posting area P000

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The system determines the main transaction during business partner processing
based on the internal transaction and its allocation to a defined transaction.
The account determination ID controls determination of the receivables account in
FI-CA (together with the main transaction that resulted from the business
transaction). The company code and, potentially, the division are further criteria.
The same receivables account is determined when identical business transactions
occur for contract accounts that have the same account determination IDs.
You can use different account determination IDs to access different receivables
accounts in general ledger accounting.

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 Account Determination: Revenue Account

Business transaction Sales revenue

Transaction
account
For example, interest: determination
Main transaction 0040
Profit/Loss account
Subtransaction 0020
800520
Transaction (Revenues)
Contract account/ 0040/0020
Contract
Company code 0001
Division -
Account Account
determination Determination
ID 01

Define account assignment data relevant for transactions

Posting area P001

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The account determination ID is determined from the contract account for cross-
contract business transactions, or from the contract for contract-related business
transactions.
The subtransaction is also required for the revenue account determination
This enables you to allocate different revenue accounts to one business
transaction (main transaction) by defining special subtransactions. It is also
possible to allocate different revenue accounts for each company code and
division.

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 Transactions

Allocation to internal
transactions
SAP
Main Internal
transactions Main
transactions

Allocation

SAP
Internal
Sub- Sub-
transactions Transactions
transactions
Attributes Default setting
Account Determination
- Debit/credit by SAP
Additional account
- Interest key
assignment
- Statistical/non-statistical

Transactions describe the business transaction upon

which the posting of a document line item is based

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Transaction is a combination of main and sub-transactions.

The texts allocated to the main and sub-transactions explain the corresponding
business transaction and are available in the correspondence.
The main transaction controls the determination of receivables and payables
accounts.
The sub-transaction controls revenue account determination and of information
about any additional accounts (business area, CO account assignment data).
PSCD uses internal main and subtransactions. These are assigned during the
various business processes and control these processes. These internal
transactions are to be assigned to installation-specific, defined transactions.
If all FI-CA functions or industry solutions are used, internal transactions represent
the minimum of transactions. In addition to this, for manual posting, you can define
any transaction that does not correspond to an internal transaction.

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