7/30/2019 Nota 779251 - New GL - Contabilidade Paralela

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Note 779251 - mySAP ERP New general ledger: Parallel accounting

Note Language: English Version: 1 Validity: Valid from 04.10.2004

Summary

SymptomThis note is designed to help when there is uncertainty about parallel

accounting in the new general ledger in mySAP ERP and to decide if it is

achieved by means of additional accounts (Account solution) or by means of

additional ledgers (Ledger solution).

More Termsnew general ledger, parallel accounting

Cause and PrerequisitesFor the information that follows, SAP makes certain assumptions. It is

assumed, for example, that this analysis occurs for an organization which

needs to report externally according to more than

one accepted accounting principle (GAAP) and which will use parallelaccounting via the General Ledger Accounting (and not in the consolidation

module) and that the accounting principle relevant for the consolidated

financial statements in the organisation is the leading GAAP.

Country-specific GAAPs are not considered here but in each individual case,

however, they will also be relevant.

SolutionWith mySAP ERP parallel accounting can be achieved by one of two different

methods: In the general ledger, you can maintain several parallel ledgers

(General ledgers) to meet several accounting principles. In this case, the

data for the accounting principle relevant for the consolidated financial

statements should be maintained in the leading ledger of the generalledger. The system always treats parallel ledgers as complete ledgers in

this case, that is, all postings without valuation (GAAP) difference are

posted into the leading and into the non-leading ledgers in the respective

company code. Valuation postings which are only valid for a specific GAAP

should be posted only into the dedicated ledger set up for that GAAP. This

method of accounting is called the ledger solution in the following

sections and should not be confused with the special ledger solution which

existed up to now ina separate component to the

General Ledger. The ledger solution is integrated into the new general

ledger of mySAP ERP. An alternative method of accounting for various

accounting principles is the posting to specific G/L accounts called the

account solution in the following sections. Postings without valuation GAAP

differences occur on common accounts. The postings specific for the

relevant alternative acocunting principles are subsequently posted to

special accounts for these GAAPs. The external reporting displays all

account balances of the respective accounting principle by means of the

corresponding account selection (common accounts + specific accounts). In

addition to the above-mentioned prerequisites the following points can help

with the decision regarding which method to implement.

In this case, it has to be stressed that SAP generally considers the

ledger solution and the account solution as equal.

o The standard reporting is available to you for both solutions.

o The scenarion of the solution is recommended if

o your paralled accounting is likely to have many valuation

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Note 779251 - mySAP ERP New general ledger: Parallel accounting

differences

o the number of the G/L accounts would not be manageable anymore with

o the use of additional accounts.

Advantages of the ledger solution are:

o You maintain a separate ledger for every accounting principle

o You can use different fiscal year variants in this scenario

o The number of G/L acocunts is manageable

Disadvantages of the ledger solution are:

o The data volume increases due to the other ledgers.

In particular, the account solution scenario is particularly attractive if

you have worked with the account solution before, are familiar with it and

the number of the additionally required G/L accounts is acceptable for you.

Note is release independent

Header Data

Release Status: Released for CustomerReleased on: 05.10.2004 11:33:28Priority: Recommendations/additional infoCategory: Consulting

Main Component FI-GL General Ledger Accounting

The note is not release-dependent.