3 New General Ledger

3.1 Topics in New GL Accounting

 If you use NGL, you can carry out allocation, assessment and /or distribution of profit centers
in FI (no longer just in CO, which is typical period end closing activity). There are no longer
transactions in cost centers eg. If different segments are assigned to profit centers, they will
be also allocated.

 A posting document is first displayed in all ledgers from where you can make selective
entries. To allow you to make standardizing entries and post adjustments in one of the
selected ledgers only in the case of parallel accounting) there are 2 special transactions:
FB01L; FB50L

 When you use the ledger approach in NGL, the valuation variances are not shown in different
accounts but by using different ledgers on the same account

 You can also enter plan data in for profit center as well as other characteristics in FI (viz.,
segment, functional area) in NGL. For this following certain configurations need to be
performed:

Activate Total Tables (FAGLFLEXT); (For Planning); Import Planning Layouts: From client 000, the layout
OFAGL; Set Planner Profile: Create Planning Document; SAPFAGL; Define Plan Version; From a
historical prospective, it would be logical to use 1 for FI. For integrated planning with CO it may be replaced by
0; Assign Plan version to Fiscal Year;

The transaction code for planning in NGL: GP12N

3.2. Document Splitting

 Documents can have 2 views: Entry view where document appears to the document creator
and therefore how it is shown in the sub-ledgers; G/L view where it is reflected how it will be
in G/L. Displaying a document in the entry view and G/L view is defined in the NGL
accounting and cannot be switched on or off using customizing. If a customer uses classic
G/L accounting the document is displayed in only entry view.

 In the standard system the NGL accounting offers the following for a characteristic analysis
under the company code: viz. segments, profit center, business areas etc. The entries defined
as splitting characteristics are inherited in non-account assigned posting lines. If an account
assignment object is unique, it is inherited online in all missing positions. The default
 account assignment can be used to replace all account assignment that could not be derived
from the posting with constant values.

 You can divide the document splitting process into 3 steps: First, Passive split: in which
during clearing the entities of the document being cleared are copied to the clearing
document without being changed, passive document split is not customer specific; Second,
Active split: in which system processes a specific document split according to (standard or
customer defined) specific rules, splitting rules can be configured; Third, Creating clearing
lines / zero balances formation which is used, in addition, to make the objects in the
document balance to 0.

 Document splitting is initially activated in customizing across all clients. In a further step,
you can activate/deactivate splitting in each company code. The system always processes
documents splitting in the sequence, i.e. before carrying out active (rule-based) splitting,
system carries out passive document splitting. In customizing you must specify the FI
characteristics (profit center, segment etc.) for which you want document splitting to be
carried out. (In customizing you can select field to be required and zero balance). A splitting
procedure is the total of all splitting rules of all business transactions. Splitting rule depends
on business transaction and business transaction variant and item category.

Note: Since document splitting can be activated for each client and deactivated for each company code, the
decision of whether to split the document or not is made at company code level. However, all company codes of
a client can only use one document splitting procedure, that is, different procedures cannot be assigned to
different company codes. The inheritance concept: If an account assignment object is unique in a document, it
is inherited online in all missing positions. The indicator should always be set when document setting is
activated. The default account assignment concept: It is possible to work with default account assignment, that
is, if the position is not provided with the necessary object for any reason, then a default value (such as a profit
center or segment) can be set automatically.
A splitting procedure, defined in brief, is the total of all splitting rules of all business transactions. As such, the
splitting procedure defines how and under which circumstances document splits will be performed. In detail,
this means each splitting procedure defines how each item category will be handled in the individual business
transactions -for example, whether the account assignment of a customer item will be copied from the revenue
item to a customer invoice or not.
A business transaction is a general breakdown of the actual business processes that SAP provides and is
assigned a wide variety of item categories. A business transaction variant is a specific version of the predefined
business transaction provided by SAP and the (technical) modeling of a real business process for document
splitting. An item category is a (technical) map of the posted line items. It describes the items that appear within
a document (business transaction). They are derived from, among other things, the general ledger account
categories.

Related IMG Settings, Application Transactions & Reports

 Document Splitting:

IMG: Financial Accounting (New) -+ General Ledger Accounting (New) -+ Business Transactions -+ Document
Splitting -+ Activate Document Splitting ()
 IMG: Financial Accounting (New) -+ General Ledger Accounting (New) -+ Business Transactions -+ Document
Splitting -+ Edit Constants for Non-Assigned processes ()

IMG: Financial Accounting (New) -+ General Ledger Accounting (New) -+ Business Transactions -+
Document Splitting -+ Define Document Splitting Characteristics for General Ledger Accounting ()

3.3 Real Time Integration

 In NGL (new general ledger) accounting real time integration replaces the
reconciliation ledger in classic general accounting by which the time is saved in
closing processing. In real time integration costs are posted across company codes in
cross company code cost accounting even if they are in different controlling area
provided they are in one company.

Related IMG Settings, Application Transactions & Reports

Real Time Integration between FI & Co

IMG: Financial Accounting (New) ®Financial Accounting Global Settings (New) ® Ledgers ®Real-Time
Integration of Controlling with Financial Accounting ® Define Variants for Real-Time Integration ()

IMG: Financial Accounting (New) ®Financial Accounting Global Settings (New) ® Ledgers ®Real-Time
Integration of Controlling with Financial Accounting ® Assign Variants for Real-Time Integration to
company code ()

IMG: Financial Accounting (New) ® Financial Accounting Global Settings (New) ®-Ledgers -® Real-Time
Integration of Controlling with Financial Accounting® Account Determination for Real-Time Integration®
Define Account Determination for Real-Time Integration (CK17)

3.4 Ledger Group Posting (Closing)

 Sometimes for the sake of deviating accounting values it may be necessary to post directly to
ledger group which has different accounting principles. (This is different than posting to
special G/L.). (Transaction code: FB50L)
3.5 Segment (and Profit Center) Reporting in FI-AA

 The NGL functionality document splitting offers the possibility to build complete balances
including assets for profit center and segments. However, there can be possibility that there
can be no unique derivation of profit center (and segment) if more than one CO object with
different profit centers is assigned to the asset master record.

With the NGL (EHP 5), besides segment reporting, the business function FIN_GL_REORG_1 enables you to
execute a profit center reorganization viz; split merge or change profit centers.

In case, two different CO objects are maintained in the asset and the profit center and the segments in the two
CO objects are not the same, the error message (AIST009) appears.

 If you miss the maintenance of the account assignment type APC Value Posting for the new
account assignment objects profit center and segments, the system is not able to derive these
entities from the asset master record. The segment display in the Asset Explorer is technically
not possible because the segment is not a business object (BOR object). You can derive a
profit center and a segment for activated asset with a program
(FAGL_ASSET_MASTERDATA_UPD). FI documents posted in the past without deriving the
profit center from CO objects are not updated with the program. However, in case the
account acquisition type APC Value Posting is maintained for profit center, segment and CO
object, an acquisition posting to an asset without updated profit center or segment is not
possible.

Related IMG Settings, Application Transactions & Reports

 Additional Account Assignment Objects (SPRO):

IMG ® Financial Accounting (New) ® Asset Accounting ® Integration with General Ledger Accounting
®Additional Account Assignment Objects® Activate Account Assignment Objects ( )

IMG ® Financial Accounting (New) ® Asset Accounting ® Integration with General Ledger Accounting
®Additional Account Assignment Objects® Specify Account Assignment Types for Account Assignment
Objects ( ACSET )

 Activate Segment Reporting

IMG ® Financial Accounting (New) ® Asset Accounting ® Integration with General Ledger
Accounting ®Segment Reporting® Activate Segment Reporting ()
 IMG ® Financial Accounting (New) ® Asset Accounting ® Integration with General Ledger
Accounting ® Segment Reporting ® Fill Master Data for Segment Reporting ()

 Other

IMG® Financial Accounting (New)® Asset Accounting® Master Data ® Screen layout ® Define
Screen layout for Asset Master Data ® Logical Field Group Time-dependent data ( )

IMG® FI (New)® Asset Accounting® Integration with General Ledger Accounting ® Change the
Field Status Variant of the Asset G/L Accounts ® Change Field Status Variant ( OBC4 )

IMG® Financial Accounting (New)® Asset Accounting® Integration with General Ledger
Accounting ® Change the Field Status Variant of the Asset G/L Accounts ® Change Field Status
for Posting Keys ( OB41 )

 Program:
FAGL_ASSET_MASTERDATA_UPD: To update profit center and segments
Questions

1 What is correct about activating a leading ledger in the New GL?

a Leading ledger is activated at the client level.
b Leading ledger is activated at the company code level.
Non leading ledgers are automatically activated after activating the
c
leading ledgers.
d Leading and None leading ledgers use different fiscal year variant.
e Leading and None leading ledgers use different posting period variant.

2 How many possibilities are possible with New General Ledger?

a Real-Time Integration with CO => FI
b Profit center accounting
c Segment Reporting
d Product Costing
e Transparency and Uniformity

3 The New General Ledger now consists of what functions? Choose all that
apply.
a FI Classic
b Profit Center Accounting
c Product Costing
d Reconciliation Ledger
e Schedule Manager

4 What are the advantages of using the New General Ledger? Choose all
that apply.
a Extended data structure
b Document (Online) Split
c Real Time Integration between CO and FI
d Multiple Ledgers can be maintained under leading ledger.
e Interfaces for entering the data and postings are nearly identical.
What is correct about activating a leading ledger in the New GL? Choose
5
one.
a Leading ledger is activated at the client level.
b Leading ledger is activated at the company code level.
Non leading ledgers are automatically activated after activating the
c
leading ledgers.
d Leading and None leading ledgers use different fiscal year variant.
e Leading and None leading ledgers use different posting period variant.
Answers

1
a T
b F
c T
d F
e F

2
a T
b T
c T
d F
e T

3
a T
b T
c F
d T
e F

4
a T
b T
c T
d T
e T

5
a T
b F
c T
d F
e F