SAP Financial Accounting (FI)
This skill enforces correct FI configuration, posting discipline, and period-end close execution. In S/4HANA, FI operates on the Universal Journal (ACDOCA), which merges FI and CO into a single line-item table — architectural decisions made here ripple across the entire financial landscape.
Content Routing
| Topic |
Section |
| Universal Journal / ACDOCA |
Key Concepts |
| General Ledger posting |
Iron Laws + Transaction Codes |
| Accounts Payable / Receivable |
Subledger Accounting |
| Asset Accounting |
Asset Accounting |
| Period-end close |
Period-End Close Activities |
| Integration with CO / MM / SD |
Integration Points |
Iron Laws
- NEVER POST DIRECTLY TO CUSTOMER OR VENDOR RECONCILIATION ACCOUNTS. Reconciliation accounts (set in the customer/vendor master) are updated exclusively through subledger postings. Direct GL postings to reconciliation accounts bypass subledger synchronization and destroy audit traceability. Use FB01 for GL-only postings; use subledger transactions (FB60, FB70, MIRO) for customer and vendor activity.
- ALWAYS RECONCILE SUBLEDGER TO GL AT PERIOD-END. AP, AR, and AA subledgers must be reconciled to the corresponding GL reconciliation accounts before period close is confirmed. Use FBL1N/FBL3N/FBL5N line item reports alongside balance reports. An unreconciled subledger is an audit deficiency.
- NEVER SKIP FOREIGN CURRENCY VALUATION AT PERIOD-END. Open items and balances in foreign currency must be revalued to the period-end exchange rate using FAGL_FC_VAL (new GL) before financial statements are issued. Skipping valuation understates or overstates assets, liabilities, and P&L — a GAAP/IFRS violation.
- ALWAYS USE DOCUMENT SPLITTING FOR SEGMENT REPORTING. If the client requires P&L or balance sheet by segment or profit center, document splitting must be configured in the new GL. Passive splitting is insufficient for balance sheet items — active splitting rules must be defined per business transaction variant. Retrofitting document splitting after go-live is a project in itself.
- NEVER CLOSE A POSTING PERIOD WITHOUT COMPLETING GR/IR CLEARING. Uninvoiced goods receipts and unreceived invoices sitting in the GR/IR clearing account (transaction F.13 or MR11) must be reviewed and cleared. Uncleaned GR/IR distorts both balance sheet and P&L and creates audit exposure.
Rationalization Table
| Agent Will Try To... |
Why It Seems Reasonable |
Why It Fails |
Counter |
| Post directly to a reconciliation account in FB01 |
"It's just a GL account like any other" |
Reconciliation accounts are locked for direct posting by SAP design; the posting will reject or, if forced, break subledger balance |
Always post through the relevant subledger transaction (FB60, FB70, MIRO, F-92); never override the reconciliation account field flag |
| Skip foreign currency valuation "because the amounts are small" |
"FX differences are immaterial" |
GAAP/IFRS require balance sheet FX revaluation regardless of materiality; auditors flag missing valuation as a control failure |
FAGL_FC_VAL must run every period-end; materiality is the auditor's call, not the system team's |
| Use BSEG for reporting queries in S/4HANA |
"BSEG has always had the line-item data" |
In S/4HANA, BSEG is a compatibility view over ACDOCA; direct BSEG queries without ACDOCA awareness produce incomplete results at scale |
Use CDS views I_JournalEntry / I_JournalEntryItem or query ACDOCA directly with correct index fields |
| Configure document splitting passively and call it done |
"Passive splitting covers most cases" |
Passive splitting only works for items that inherit characteristics; balance sheet accounts (bank, GR/IR) require active splitting rules or remain unassigned |
Define splitting rules for every business transaction variant relevant to segment or profit center balance sheets |
| Run F110 payment run without a payment proposal review |
"We've done this before, it's routine" |
F110 payment proposals include any open item matching the selection criteria — including items on payment block or with incorrect bank details |
Always display and check the payment proposal (F110 → Edit Proposal) before the payment run is executed; treat it as a mandatory review step |
| Delay asset depreciation posting until year-end |
"We'll catch up in December" |
Depreciation underposts assets throughout the year, distorts monthly P&L, and creates large one-time charges that management and auditors will question |
Run AFAB (depreciation run) every period; if missed, use repeat run for the specific period before closing |
Red Flags
Watch for these in your own reasoning — each signals an Iron Law violation:
- "I'll just post to that account directly in FB01..." → Check whether it is a reconciliation account. If it is, use the subledger path.
- "Foreign currency revaluation can run next month to catch up..." → FAGL_FC_VAL must run before period-end financial statements are produced. Period-end sequencing is not optional.
- "Let me query BSEG for the line items..." → In S/4HANA, use ACDOCA or the released CDS views I_JournalEntry / I_OperationalAcctgDocItem instead.
- "Document splitting is configured — passive splitting is on..." → Confirm active splitting rules exist for balance sheet business transaction variants. Passive alone is insufficient.
- "The GR/IR balance will clear itself next month..." → GR/IR aging must be reviewed and acted upon before period close. Items older than 30 days need investigation.
- "We can skip the payment proposal review this time..." → Payment proposal review is a financial control. Skipping it exposes the company to duplicate payments and fraud.
Key Concepts
- Universal Journal (ACDOCA): S/4HANA single source of truth for FI and CO line items. Replaces BSEG+COEP+FAGLFLEXA with one table. Contains company code, ledger, account, cost object, profitability segment in every line.
- New GL: Parallel ledgers, document splitting, segment reporting, non-leading ledger postings. Mandatory in S/4HANA.
- Document Splitting: Active (rule-based) and passive (inheritance-based) splitting of accounting documents by characteristic (segment, profit center). Required for segment-level balance sheets.
- Central Finance (CFIN): Real-time replication of FI postings from source systems into a central S/4HANA system via SLT/AIF. Enables group-level reporting without full migration.
- GR/IR Clearing Account: Intermediate account between goods receipt (MM) and invoice receipt (FI). Must be monitored and cleared at period-end via F.13 or MR11.
- Parallel Accounting: Multiple ledgers (leading + non-leading) to support different accounting standards (IFRS + local GAAP) simultaneously in one system.
Transaction Codes
| Transaction |
Purpose |
| FB01 |
Post general document (GL postings) |
| F-02 |
Enter GL account posting (extended screen) |
| FB60 |
Enter vendor invoice |
| FB70 |
Enter customer invoice |
| F110 |
Automatic payment run (AP) |
| F.13 |
Automatic clearing (GR/IR, open items) |
| FAGL_FC_VAL |
Foreign currency valuation (new GL) |
| AFAB |
Depreciation run (Asset Accounting) |
| MIRO |
Logistics invoice verification (MM-FI interface) |
| FBL1N |
Vendor line item display |
| FBL3N |
GL account line item display |
| FBL5N |
Customer line item display |
| S_ALR_87012172 |
Vendor balance in local currency |
| S_ALR_87012197 |
Customer balance in local currency |
| S_ALR_87012284 |
GL account balances |
| F.07 |
Balance carryforward (AR/AP) |
| FAGLGVTR |
Balance carryforward (new GL) |
| OB52 |
Maintain posting periods |
| FS00 |
GL account master data |
| FK01 / XK01 |
Vendor master / BP vendor role |
| FD01 / XD01 |
Customer master / BP customer role |
Key Tables and CDS Views
| Object |
Type |
Description |
| ACDOCA |
Table |
Universal Journal line items (S/4HANA) |
| BKPF |
Table |
Accounting document header |
| BSEG |
Table |
Accounting document line items (ECC; compatibility view in S/4HANA) |
| FAGLFLEXA |
Table |
New GL flexible ledger line items (ECC) |
| SKA1 / SKB1 |
Table |
GL account master (chart of accounts / company code) |
| LFB1 / KNB1 |
Table |
Vendor / customer company code data |
| ANLA / ANLZ |
Table |
Asset master / asset time-dependent data |
| I_JournalEntry |
CDS |
Released VDM — journal entry header |
| I_JournalEntryItem |
CDS |
Released VDM — journal entry line items |
| I_OperationalAcctgDocItem |
CDS |
Released VDM — operational accounting document items |
| I_GLAccountLineItem |
CDS |
Released VDM — GL line items for analytical consumption |
| C_GLLINEITEMQ |
CDS |
Consumption VDM — GL line item query (analytical apps) |
| C_TRIALBALANCE |
CDS |
Consumption VDM — trial balance |
Advanced Topics
ACDOCA Key Fields
| Field |
Type |
Description |
| RBUKRS |
CHAR(4) |
Company Code |
| RYEAR |
NUMC(4) |
Fiscal Year |
| DOCNR |
CHAR(10) |
Accounting Document Number |
| BUZEI |
NUMC(6) |
Line Item Number |
| BELNR |
CHAR(10) |
Reference Document Number |
| BLDAT |
DATS |
Document Date |
| BUDAT |
DATS |
Posting Date |
| WAERS |
CUKY |
Document Currency |
| HWAER |
CUKY |
Company Code Currency |
| RACCT |
CHAR(10) |
G/L Account |
| RCNTR |
CHAR(10) |
Cost Center |
| RORDER |
CHAR(12) |
Internal Order |
| KTOPL |
CHAR(4) |
Chart of Accounts |
| WRBTR |
CURR |
Amount in Document Currency |
| DMBTR |
CURR |
Amount in Company Code Currency |
| HKONT |
CHAR(10) |
General Ledger Account |
| LIFNR |
CHAR(10) |
Vendor/Account Number |
| KUNNR |
CHAR(10) |
Customer Number |
| SEGMENT |
CHAR(10) |
Segment for Segmental Reporting |
| RASSC |
CHAR(6) |
Trading Partner |
Released CDS Views (Extended)
| CDS View |
Purpose |
| I_JournalEntry |
Universal Journal header |
| I_JournalEntryItem |
Universal Journal line items |
| I_OperationalAcctgDocItem |
Operational accounting items |
| I_Customer |
Customer master data |
| I_Supplier |
Supplier master data |
| I_GLAccount |
G/L account master |
| I_BusinessPartner |
Business Partner (unified customer/vendor) |
| I_BankAccount |
Bank account master |
| I_ExchangeRate |
Currency exchange rates |
| I_CostCenter |
Cost center master |
| I_ProfitCenter |
Profit center master |
| I_Segment |
Segment master |
| I_FixedAsset |
Fixed asset master |
| I_FunctionalArea |
Functional area master |
| I_CompanyCode |
Company code master |
| I_FinancialDocumentTypeText |
Document type descriptions |
Parallel Accounting
Multiple accounting principles (IFRS, local GAAP, US GAAP) handled via the ledger approach:
- Leading ledger (0L) typically IFRS for consolidation
- Non-leading ledgers for local statutory reporting
- Extension ledgers for management adjustments in S/4HANA
- Configuration in FINSC_LEDGER. Each posting automatically flows to all active ledgers with their accounting principle.
Subledger Accounting
Accounts Payable (FI-AP)
- Vendor invoices posted via FB60 (manual) or MIRO (logistics-integrated)
- Three-way match in MIRO: PO quantity/price vs. goods receipt vs. invoice
- Payment run via F110: define payment method, bank account, and due date selection
- Aging analysis via S_ALR_87012172; open item clearing via F-44
Accounts Receivable (FI-AR)
- Customer invoices generated from SD billing (VF01) or posted manually via FB70
- Credit management integrated in S/4HANA (no longer a separate FI-AR credit module)
- Dunning via F150; cash application via F-28 or automatic clearing F.13
Asset Accounting (FI-AA)
- Asset master in AS01; acquisitions via F-90 or integrated from MM
- Depreciation run AFAB — must be executed every posting period
- Year-end close: AJRW (fiscal year change), AJAB (year-end closing)
- New Asset Accounting (S/4HANA): depreciation posted in real-time to ACDOCA; no separate AA reconciliation account posting run needed
Period-End Close Activities
Recommended sequence (FI close):
- Goods receipt / invoice receipt cutoff and GR/IR review (F.13, MR11)
- Foreign currency valuation — open items and balances (FAGL_FC_VAL)
- Depreciation run (AFAB)
- Accruals and deferrals (FBS1 / recurring entries)
- Intercompany reconciliation
- Regrouping of receivables/payables (F101)
- Balance sheet adjustments and manual journal entries
- Subledger to GL reconciliation (FBL1N/FBL5N vs. FS10N)
- Period lock (OB52)
- Balance carryforward at year-end (FAGLGVTR, F.07)
Real-World Scenarios
Year-End Close Sequence
- Open new period (OB52)
- Foreign currency valuation (FAGL_FC_VAL)
- GR/IR clearing (F.19)
- Auto clearing (F.13)
- Asset depreciation run (AFAB)
- Asset fiscal year change (AJRW)
- Asset fiscal year close (AJAB)
- Balance carryforward (FAGLGVTR)
- Reconcile CO to FI (FAGLCOFITRANSFER)
Typical duration: 5-10 business days
Foreign Currency Valuation
Monthly FCV process to revalue open items and balance sheet accounts in foreign currency:
- Run FAGL_FC_VAL (new GL) or FAGL_FCV (S/4HANA)
- Valuation methods: lowest value, strict lowest, mean rate
- Exchange rate types: M (standard), B (bank buying), G (bank selling)
- Reversal configuration: automatic on first day of new period
- Configuration: valuation area + valuation method + posting rules
Intercompany Settlement
Intercompany posting and reconciliation:
- Auto-reverse postings (reversed in receiving company code)
- Auto-settle (IC billing)
- FBIC for intercompany reconciliation
- Elimination entries via Group Reporting
- Segment reporting via document splitting
Tax Reporting
Tax determination and reporting:
- Tax code configuration (FTXP) — tax type, tax percentage
- Jurisdiction codes for US tax
- Tax on sales/purchases report (S_ALR_87012357)
- Advance return for tax (RFUMSV00)
- Electronic tax filing via ASE/XML
Group Reporting / Consolidation
- ACDOCU table for consolidation data
- SAP Group Reporting (replaces BCS)
- Validation rules for consolidated data
- Consolidation units mapped to company codes
- Intercompany elimination at group level
Integration Points
| Module |
Integration Description |
| CO |
Cost allocation: primary cost postings from FI flow to CO cost objects (cost centers, orders) via real-time integration in ACDOCA. CO-FI reconciliation eliminated in S/4HANA (single journal). |
| MM |
Invoice verification: MIRO posts vendor invoice in FI-AP and performs three-way match against PO and GR. GR generates material and accounting documents simultaneously. |
| SD |
Revenue recognition: billing documents (VF01/VF02) generate FI accounting documents via account determination (VKOA). Revenue posting and customer AR updated in the same document. |
| AA |
Asset postings: acquisitions, retirements, and depreciation all post to ACDOCA. AA subledger values must reconcile to GL reconciliation accounts at period-end. |
| PS |
Project-related costs settle to CO objects and post to FI via settlement (CJ88). WBS element cost postings visible in ACDOCA with project assignment. |
Best Practices
- Use document types deliberately — SA (GL), KR (vendor invoice), DR (customer invoice), AA (asset) — document type controls posting behavior, number ranges, and reversal rules.
- Define tolerance groups for users and accounts — prevents accidental large postings from clearing automatically.
- Implement substitution and validation rules — enforce business rules at posting time, not in downstream reports.
- Use recurring entries (FBD1) for predictable accruals — reduces manual posting errors and ensures consistency.
- Archive regularly — ACDOCA grows rapidly; implement data archiving for closed fiscal years to maintain system performance.
Common Issues and Gotchas
- Document splitting not configured correctly — Segment reporting fails, balance sheet can't be drawn per segment
- GR/IR account reconciliation — Complex due to timing differences; requires monthly F.19 run
- Balance carryforward timing — Must run FAGLGVTR for each company code and ledger; missing runs cause opening balance errors
- Asset accounting migration — Classic AA to new AA is one-way; requires careful data preparation
- Parallel currency setup errors — Wrong currency type assignment leads to incorrect parallel ledger values; fix requires reposting
Verification
This skill is complete ONLY when ALL of the following are true:
Evidence required: Transaction code outputs or configuration screenshots showing posting period status, document splitting rules, and FX valuation run log — not generic FI descriptions.
Next Skill
After completing FI work, invoke:
co — For cost allocation, profit center accounting, and CO-FI reconciliationmm — For invoice verification (MIRO), GR/IR clearing, and procurement integrationsd — For billing document account determination and revenue postingverification-before-completion — Before closing any FI deliverable
Related Skills
co — Controlling: cost centers, profit centers, internal orders, CO-PAmm — Materials Management: invoice verification, GR/IR, procurement postingssd — Sales and Distribution: billing, revenue recognition, customer ARanalytics — FI reporting: trial balance CDS views, journal entry analytics, SAC financial storiesabap-cloud — Custom FI enhancements using RAP, CDS, BAdIs
1---2name: fi3description: Use when working with SAP Financial Accounting (FI) — General Ledger, Accounts Payable, Accounts Receivable, Asset Accounting, Bank Accounting, period-end close, or S/4HANA Finance Universal Journal in any implementation, migration, or support context.4---56# SAP Financial Accounting (FI)78This skill enforces correct FI configuration, posting discipline, and period-end close execution. In S/4HANA, FI operates on the Universal Journal (ACDOCA), which merges FI and CO into a single line-item table — architectural decisions made here ripple across the entire financial landscape.910## Content Routing1112| Topic | Section |13|-------|---------|14| Universal Journal / ACDOCA | Key Concepts |15| General Ledger posting | Iron Laws + Transaction Codes |16| Accounts Payable / Receivable | Subledger Accounting |17| Asset Accounting | Asset Accounting |18| Period-end close | Period-End Close Activities |19| Integration with CO / MM / SD | Integration Points |2021## Iron Laws22231. **NEVER POST DIRECTLY TO CUSTOMER OR VENDOR RECONCILIATION ACCOUNTS.** Reconciliation accounts (set in the customer/vendor master) are updated exclusively through subledger postings. Direct GL postings to reconciliation accounts bypass subledger synchronization and destroy audit traceability. Use FB01 for GL-only postings; use subledger transactions (FB60, FB70, MIRO) for customer and vendor activity.242. **ALWAYS RECONCILE SUBLEDGER TO GL AT PERIOD-END.** AP, AR, and AA subledgers must be reconciled to the corresponding GL reconciliation accounts before period close is confirmed. Use FBL1N/FBL3N/FBL5N line item reports alongside balance reports. An unreconciled subledger is an audit deficiency.253. **NEVER SKIP FOREIGN CURRENCY VALUATION AT PERIOD-END.** Open items and balances in foreign currency must be revalued to the period-end exchange rate using FAGL_FC_VAL (new GL) before financial statements are issued. Skipping valuation understates or overstates assets, liabilities, and P&L — a GAAP/IFRS violation.264. **ALWAYS USE DOCUMENT SPLITTING FOR SEGMENT REPORTING.** If the client requires P&L or balance sheet by segment or profit center, document splitting must be configured in the new GL. Passive splitting is insufficient for balance sheet items — active splitting rules must be defined per business transaction variant. Retrofitting document splitting after go-live is a project in itself.275. **NEVER CLOSE A POSTING PERIOD WITHOUT COMPLETING GR/IR CLEARING.** Uninvoiced goods receipts and unreceived invoices sitting in the GR/IR clearing account (transaction F.13 or MR11) must be reviewed and cleared. Uncleaned GR/IR distorts both balance sheet and P&L and creates audit exposure.2829## Rationalization Table3031| Agent Will Try To... | Why It Seems Reasonable | Why It Fails | Counter |32|---|---|---|---|33| Post directly to a reconciliation account in FB01 | "It's just a GL account like any other" | Reconciliation accounts are locked for direct posting by SAP design; the posting will reject or, if forced, break subledger balance | Always post through the relevant subledger transaction (FB60, FB70, MIRO, F-92); never override the reconciliation account field flag |34| Skip foreign currency valuation "because the amounts are small" | "FX differences are immaterial" | GAAP/IFRS require balance sheet FX revaluation regardless of materiality; auditors flag missing valuation as a control failure | FAGL_FC_VAL must run every period-end; materiality is the auditor's call, not the system team's |35| Use BSEG for reporting queries in S/4HANA | "BSEG has always had the line-item data" | In S/4HANA, BSEG is a compatibility view over ACDOCA; direct BSEG queries without ACDOCA awareness produce incomplete results at scale | Use CDS views I_JournalEntry / I_JournalEntryItem or query ACDOCA directly with correct index fields |36| Configure document splitting passively and call it done | "Passive splitting covers most cases" | Passive splitting only works for items that inherit characteristics; balance sheet accounts (bank, GR/IR) require active splitting rules or remain unassigned | Define splitting rules for every business transaction variant relevant to segment or profit center balance sheets |37| Run F110 payment run without a payment proposal review | "We've done this before, it's routine" | F110 payment proposals include any open item matching the selection criteria — including items on payment block or with incorrect bank details | Always display and check the payment proposal (F110 → Edit Proposal) before the payment run is executed; treat it as a mandatory review step |38| Delay asset depreciation posting until year-end | "We'll catch up in December" | Depreciation underposts assets throughout the year, distorts monthly P&L, and creates large one-time charges that management and auditors will question | Run AFAB (depreciation run) every period; if missed, use repeat run for the specific period before closing |3940## Red Flags4142Watch for these in your own reasoning — each signals an Iron Law violation:4344- "I'll just post to that account directly in FB01..." → Check whether it is a reconciliation account. If it is, use the subledger path.45- "Foreign currency revaluation can run next month to catch up..." → FAGL_FC_VAL must run before period-end financial statements are produced. Period-end sequencing is not optional.46- "Let me query BSEG for the line items..." → In S/4HANA, use ACDOCA or the released CDS views I_JournalEntry / I_OperationalAcctgDocItem instead.47- "Document splitting is configured — passive splitting is on..." → Confirm active splitting rules exist for balance sheet business transaction variants. Passive alone is insufficient.48- "The GR/IR balance will clear itself next month..." → GR/IR aging must be reviewed and acted upon before period close. Items older than 30 days need investigation.49- "We can skip the payment proposal review this time..." → Payment proposal review is a financial control. Skipping it exposes the company to duplicate payments and fraud.5051<HARD-GATE>52Before advising on any FI period-end activity or posting configuration: confirm the system version (ECC or S/4HANA), whether new GL with document splitting is active, and which fiscal year variant and posting period variant applies. Do not propose period-end sequences or posting logic without these confirmations — ECC and S/4HANA close steps differ materially, especially for asset accounting (FY2 vs. new asset accounting).53</HARD-GATE>5455## Key Concepts5657- **Universal Journal (ACDOCA):** S/4HANA single source of truth for FI and CO line items. Replaces BSEG+COEP+FAGLFLEXA with one table. Contains company code, ledger, account, cost object, profitability segment in every line.58- **New GL:** Parallel ledgers, document splitting, segment reporting, non-leading ledger postings. Mandatory in S/4HANA.59- **Document Splitting:** Active (rule-based) and passive (inheritance-based) splitting of accounting documents by characteristic (segment, profit center). Required for segment-level balance sheets.60- **Central Finance (CFIN):** Real-time replication of FI postings from source systems into a central S/4HANA system via SLT/AIF. Enables group-level reporting without full migration.61- **GR/IR Clearing Account:** Intermediate account between goods receipt (MM) and invoice receipt (FI). Must be monitored and cleared at period-end via F.13 or MR11.62- **Parallel Accounting:** Multiple ledgers (leading + non-leading) to support different accounting standards (IFRS + local GAAP) simultaneously in one system.6364## Transaction Codes6566| Transaction | Purpose |67|-------------|---------|68| FB01 | Post general document (GL postings) |69| F-02 | Enter GL account posting (extended screen) |70| FB60 | Enter vendor invoice |71| FB70 | Enter customer invoice |72| F110 | Automatic payment run (AP) |73| F.13 | Automatic clearing (GR/IR, open items) |74| FAGL_FC_VAL | Foreign currency valuation (new GL) |75| AFAB | Depreciation run (Asset Accounting) |76| MIRO | Logistics invoice verification (MM-FI interface) |77| FBL1N | Vendor line item display |78| FBL3N | GL account line item display |79| FBL5N | Customer line item display |80| S_ALR_87012172 | Vendor balance in local currency |81| S_ALR_87012197 | Customer balance in local currency |82| S_ALR_87012284 | GL account balances |83| F.07 | Balance carryforward (AR/AP) |84| FAGLGVTR | Balance carryforward (new GL) |85| OB52 | Maintain posting periods |86| FS00 | GL account master data |87| FK01 / XK01 | Vendor master / BP vendor role |88| FD01 / XD01 | Customer master / BP customer role |8990## Key Tables and CDS Views9192| Object | Type | Description |93|--------|------|-------------|94| ACDOCA | Table | Universal Journal line items (S/4HANA) |95| BKPF | Table | Accounting document header |96| BSEG | Table | Accounting document line items (ECC; compatibility view in S/4HANA) |97| FAGLFLEXA | Table | New GL flexible ledger line items (ECC) |98| SKA1 / SKB1 | Table | GL account master (chart of accounts / company code) |99| LFB1 / KNB1 | Table | Vendor / customer company code data |100| ANLA / ANLZ | Table | Asset master / asset time-dependent data |101| I_JournalEntry | CDS | Released VDM — journal entry header |102| I_JournalEntryItem | CDS | Released VDM — journal entry line items |103| I_OperationalAcctgDocItem | CDS | Released VDM — operational accounting document items |104| I_GLAccountLineItem | CDS | Released VDM — GL line items for analytical consumption |105| C_GLLINEITEMQ | CDS | Consumption VDM — GL line item query (analytical apps) |106| C_TRIALBALANCE | CDS | Consumption VDM — trial balance |107108## Advanced Topics109110### ACDOCA Key Fields111112| Field | Type | Description |113|-------|------|-------------|114| RBUKRS | CHAR(4) | Company Code |115| RYEAR | NUMC(4) | Fiscal Year |116| DOCNR | CHAR(10) | Accounting Document Number |117| BUZEI | NUMC(6) | Line Item Number |118| BELNR | CHAR(10) | Reference Document Number |119| BLDAT | DATS | Document Date |120| BUDAT | DATS | Posting Date |121| WAERS | CUKY | Document Currency |122| HWAER | CUKY | Company Code Currency |123| RACCT | CHAR(10) | G/L Account |124| RCNTR | CHAR(10) | Cost Center |125| RORDER | CHAR(12) | Internal Order |126| KTOPL | CHAR(4) | Chart of Accounts |127| WRBTR | CURR | Amount in Document Currency |128| DMBTR | CURR | Amount in Company Code Currency |129| HKONT | CHAR(10) | General Ledger Account |130| LIFNR | CHAR(10) | Vendor/Account Number |131| KUNNR | CHAR(10) | Customer Number |132| SEGMENT | CHAR(10) | Segment for Segmental Reporting |133| RASSC | CHAR(6) | Trading Partner |134135### Released CDS Views (Extended)136137| CDS View | Purpose |138|----------|---------|139| I_JournalEntry | Universal Journal header |140| I_JournalEntryItem | Universal Journal line items |141| I_OperationalAcctgDocItem | Operational accounting items |142| I_Customer | Customer master data |143| I_Supplier | Supplier master data |144| I_GLAccount | G/L account master |145| I_BusinessPartner | Business Partner (unified customer/vendor) |146| I_BankAccount | Bank account master |147| I_ExchangeRate | Currency exchange rates |148| I_CostCenter | Cost center master |149| I_ProfitCenter | Profit center master |150| I_Segment | Segment master |151| I_FixedAsset | Fixed asset master |152| I_FunctionalArea | Functional area master |153| I_CompanyCode | Company code master |154| I_FinancialDocumentTypeText | Document type descriptions |155156### Parallel Accounting157Multiple accounting principles (IFRS, local GAAP, US GAAP) handled via the ledger approach:158- **Leading ledger (0L)** typically IFRS for consolidation159- **Non-leading ledgers** for local statutory reporting160- **Extension ledgers** for management adjustments in S/4HANA161- Configuration in FINSC_LEDGER. Each posting automatically flows to all active ledgers with their accounting principle.162163## Subledger Accounting164165### Accounts Payable (FI-AP)166- Vendor invoices posted via FB60 (manual) or MIRO (logistics-integrated)167- Three-way match in MIRO: PO quantity/price vs. goods receipt vs. invoice168- Payment run via F110: define payment method, bank account, and due date selection169- Aging analysis via S_ALR_87012172; open item clearing via F-44170171### Accounts Receivable (FI-AR)172- Customer invoices generated from SD billing (VF01) or posted manually via FB70173- Credit management integrated in S/4HANA (no longer a separate FI-AR credit module)174- Dunning via F150; cash application via F-28 or automatic clearing F.13175176### Asset Accounting (FI-AA)177- Asset master in AS01; acquisitions via F-90 or integrated from MM178- Depreciation run AFAB — must be executed every posting period179- Year-end close: AJRW (fiscal year change), AJAB (year-end closing)180- New Asset Accounting (S/4HANA): depreciation posted in real-time to ACDOCA; no separate AA reconciliation account posting run needed181182## Period-End Close Activities183184Recommended sequence (FI close):1851861. Goods receipt / invoice receipt cutoff and GR/IR review (F.13, MR11)1872. Foreign currency valuation — open items and balances (FAGL_FC_VAL)1883. Depreciation run (AFAB)1894. Accruals and deferrals (FBS1 / recurring entries)1905. Intercompany reconciliation1916. Regrouping of receivables/payables (F101)1927. Balance sheet adjustments and manual journal entries1938. Subledger to GL reconciliation (FBL1N/FBL5N vs. FS10N)1949. Period lock (OB52)19510. Balance carryforward at year-end (FAGLGVTR, F.07)196197## Real-World Scenarios198199### Year-End Close Sequence2001. Open new period (OB52)2012. Foreign currency valuation (FAGL_FC_VAL)2023. GR/IR clearing (F.19)2034. Auto clearing (F.13)2045. Asset depreciation run (AFAB)2056. Asset fiscal year change (AJRW)2067. Asset fiscal year close (AJAB)2078. Balance carryforward (FAGLGVTR)2089. Reconcile CO to FI (FAGLCOFITRANSFER)209Typical duration: 5-10 business days210211### Foreign Currency Valuation212Monthly FCV process to revalue open items and balance sheet accounts in foreign currency:213- Run FAGL_FC_VAL (new GL) or FAGL_FCV (S/4HANA)214- Valuation methods: lowest value, strict lowest, mean rate215- Exchange rate types: M (standard), B (bank buying), G (bank selling)216- Reversal configuration: automatic on first day of new period217- Configuration: valuation area + valuation method + posting rules218219### Intercompany Settlement220Intercompany posting and reconciliation:221- Auto-reverse postings (reversed in receiving company code)222- Auto-settle (IC billing)223- FBIC for intercompany reconciliation224- Elimination entries via Group Reporting225- Segment reporting via document splitting226227### Tax Reporting228Tax determination and reporting:229- Tax code configuration (FTXP) — tax type, tax percentage230- Jurisdiction codes for US tax231- Tax on sales/purchases report (S_ALR_87012357)232- Advance return for tax (RFUMSV00)233- Electronic tax filing via ASE/XML234235### Group Reporting / Consolidation236- ACDOCU table for consolidation data237- SAP Group Reporting (replaces BCS)238- Validation rules for consolidated data239- Consolidation units mapped to company codes240- Intercompany elimination at group level241242## Integration Points243244| Module | Integration Description |245|--------|------------------------|246| CO | Cost allocation: primary cost postings from FI flow to CO cost objects (cost centers, orders) via real-time integration in ACDOCA. CO-FI reconciliation eliminated in S/4HANA (single journal). |247| MM | Invoice verification: MIRO posts vendor invoice in FI-AP and performs three-way match against PO and GR. GR generates material and accounting documents simultaneously. |248| SD | Revenue recognition: billing documents (VF01/VF02) generate FI accounting documents via account determination (VKOA). Revenue posting and customer AR updated in the same document. |249| AA | Asset postings: acquisitions, retirements, and depreciation all post to ACDOCA. AA subledger values must reconcile to GL reconciliation accounts at period-end. |250| PS | Project-related costs settle to CO objects and post to FI via settlement (CJ88). WBS element cost postings visible in ACDOCA with project assignment. |251252## Best Practices2532541. **Use document types deliberately** — SA (GL), KR (vendor invoice), DR (customer invoice), AA (asset) — document type controls posting behavior, number ranges, and reversal rules.2552. **Define tolerance groups** for users and accounts — prevents accidental large postings from clearing automatically.2563. **Implement substitution and validation rules** — enforce business rules at posting time, not in downstream reports.2574. **Use recurring entries (FBD1) for predictable accruals** — reduces manual posting errors and ensures consistency.2585. **Archive regularly** — ACDOCA grows rapidly; implement data archiving for closed fiscal years to maintain system performance.259260## Common Issues and Gotchas261262- **Document splitting not configured correctly** — Segment reporting fails, balance sheet can't be drawn per segment263- **GR/IR account reconciliation** — Complex due to timing differences; requires monthly F.19 run264- **Balance carryforward timing** — Must run FAGLGVTR for each company code and ledger; missing runs cause opening balance errors265- **Asset accounting migration** — Classic AA to new AA is one-way; requires careful data preparation266- **Parallel currency setup errors** — Wrong currency type assignment leads to incorrect parallel ledger values; fix requires reposting267268## Verification269270This skill is complete ONLY when ALL of the following are true:271272- [ ] Posting logic reviewed — no direct postings to reconciliation accounts273- [ ] Period-end sequence confirmed and all mandatory steps included (FX valuation, depreciation, GR/IR clearing)274- [ ] Subledger-to-GL reconciliation confirmed for AP, AR, and AA before period lock275- [ ] Document splitting configuration reviewed if segment or profit center balance sheets are required276- [ ] Correct table/CDS view used for any S/4HANA query (ACDOCA / I_JournalEntryItem, not raw BSEG)277- [ ] System version (ECC vs S/4HANA) and new GL activation confirmed before any configuration advice278279**Evidence required:** Transaction code outputs or configuration screenshots showing posting period status, document splitting rules, and FX valuation run log — not generic FI descriptions.280281## Next Skill282283After completing FI work, invoke:284- `co` — For cost allocation, profit center accounting, and CO-FI reconciliation285- `mm` — For invoice verification (MIRO), GR/IR clearing, and procurement integration286- `sd` — For billing document account determination and revenue posting287- `verification-before-completion` — Before closing any FI deliverable288289## Related Skills290291- `co` — Controlling: cost centers, profit centers, internal orders, CO-PA292- `mm` — Materials Management: invoice verification, GR/IR, procurement postings293- `sd` — Sales and Distribution: billing, revenue recognition, customer AR294- `analytics` — FI reporting: trial balance CDS views, journal entry analytics, SAC financial stories295- `abap-cloud` — Custom FI enhancements using RAP, CDS, BAdIs
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