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Introduction to Document Splitting in new GL Overview

Document Splitting in new GL in SAP ECC is one of the key ch nges introduced !y SAP to stre mline multiple reporting re"uirements nd to en !le f ster close process for its customers# $o function lity w s more keenly w ited s document splitting# %his !log e& mines the fe tures in Document Splitting introduced s p rt of new GL#

$ew GL !efore SAP ECC

Financial postings in SAP automatically generate values for certain characteristics (like profit centre) on the document. This generation of characteristic value is derived from characteristics already input by users and triggered either by a code inherent in SAP or due to user-defined derivation rules. o!ever" certain lines items in the financial posting (like Payables" #eceivables) !ould not generate any value for profit centre. This is because of an apparent conflict bet!een the re$uirements for accounting and the re$uirements for management reporting of financial transactions.

For the purposes of reporting, a Vendor line item could belong to multiple profit centres depending on which profit centre bought goods/ services from it For the purposes of accounting, the Vendor line item belongs to the legal entity that is responsible for the accrual of expense/ vendor dues.

All financial postings catered to accounting re$uirement of the posting % they posted to the legal entity responsible for incurring the liability. At the month-end" users could e&ecute a series of steps to transfer 'endor" (ustomer" Asset and )nventory balances to Profit (entres. *uring this transfer" the outstanding balance at the time of transfer !ould split by profit centre and post to respective profit centres. The disadvantage !ith this process !as that the Trial balance by profit centre could only be reasonably generated at the end of the month after the balances !ere transferred to profit centres. #eal-time reporting by profit centre for balance sheet items !as not possible" unless the user manually split the lines during data entry. The process to transfer balances to Profit (entre increased the time to close books at end of the month.

'endor )nvoice split before SAP +((

$ew GL in SAP ECC

*ocument splitting functionality in ne! ,- performs automatic split in real-time of the line items on a financial document for the user-selected characteristics (called .scenarios/) like profit centre" segment. SAP delivers pre-configured splitting rules that can be used to perform the online document split. SAP customers can configure the rules to suit their business processes" if the pre-configured rules do not satisfy their business re$uirements. The document splitting functionality !as delivered !ith another useful functionality % 0ero1 selfbalancing. This functionality enables SAP customers to produce a complete A2* a balanced balance sheet and Profit 3 -oss by Profit (entre.

Functions of Document splitting in new GL in SAP: Active Split

The amounts on the line items that do not have Profit (entre !ill be split in the ratio of the amounts on the base line items. The identification of the line item to be split and the base line item can be configured by users.
Example of Document Splitting during Vendor Invoice processing Active Split!

Active split occurs !hen the amounts on the line items that do not have Profit (entre are split by the system based on preconfigured splitting rules. -et us look at an e&ample of a 'endor )nvoice posted in ne! ,-. The 'endor )nvoice is posted to e&pense accounts for costs belonging to t!o profit centres. There is an input ta& posted as part of this transaction. This vie! is called the .data entry vie!/. The 'endor Account is credited !ith A4* 556.667 this is the amount that is relevant for accounting.

*ata entry vie! % Active Split

SAP !ill split the document in the background based on pre-configured splitting rules. The split document is reflected in the .,eneral -edger vie!/ !ill look as belo!.

,eneral -edger vie! % Active split

The amounts on the 'endor line and the amounts on the Ta& line are split to the profit centres in the ratio of the amounts of the e&pense lines. This is a reporting vie! of the same financial document7 the vendor payable is A4* 556 in accounting vie! but is split by Profit (entre in the reporting vie!.

Functions of Document splitting in new GL in SAP: Passive Split

Passive split occurs !hen the amounts on the line items that do not have Profit (entre are split by the system based on preceding processes. This is defined !ithin SAP code and cannot be configured. An e&ample is !hen 'endor )nvoice is paid" the 'endor line items on the payment document are split in the ratio of the original split in the preceding 'endor )nvoice document.
Example of Document Splitting during Vendor Pa"ment processing Passive Split!

-et us look at passive split in a business process !hen the above 'endor )nvoice is paid in full. The accounting document in data entry vie! is as belo!.

*ata entry vie! % Passive Split

SAP !ill carry over the split on the 'endor line item from the preceding process ('endor )nvoice process) and !ill split the 'endor line in the payment document in the same ratio. The split document is sho!n in the ,eneral -edger vie!.

,eneral -edger vie! % Passive Split

Functions of Document splitting in new GL in SAP: Self#$alancing

*ocument splitting functionality in ne! ,- allo!s the users to produce a balance sheet by profit centre (or by scenario). o!ever" the 8alance Sheet is not a balanced 8alance Sheet. )f you notice in the document belo!" the total of Profit (entre 9966 is in the credit of :;6 and the total of Profit (entre 9666 is in the debit of :;6. The Profit (entre <anagers do not have enough information in their respective 8alance Sheets to analyse the cause of the difference or !hich Profit (entre is o!ing1 in debt to their Profit (entre.

*ocument not self-balanced by profit centre

The self-balancing functionality in ne! ,- !ill produce additional entries in ,eneral -edger vie! to offset the balance in each profit centre in the document. This process !ill normally occur !hen

multiple profit centres has been derived on all lines of the financial document and hence, active document splitting was not required the total amount on all lines for any given profit centre is not zero

Self-balanced document in SAP +(( ne!,-

As in the previous e&ample" the self balancing entry is automatically posted based on configuration settings. )n the self-balancing clearing entry belo!" you !ill notice that the line item has also populated a partner profit centre. This !ill allo! Profit (entre <anagers to analyse the clearing account by Profit (entre o!ing1 o!ed.

,eneral -edger vie! % self balanced document

*ocument splitting functionality provided in ne! ,- in SAP is a very po!erful feature of the ne! SAP version. )t allo!s business users to generate trial balance by Profit (entre in real time. This also makes redundant the month end processes to transfer 8alance Sheet balances to Profit (entres % another feature of ne! ,- % thereby enabling faster month end close.