Chapter 8: New G/L

OVERVIEW
To satisfy a broader range of internal and external requirements, the mySAP ERP application
combines all general ledger functionality under one roof. mySAP ERP also streamlines various
functions of earlier versions, which makes reporting easier and meets all internal and external
reporting requirements. Now New G/L provides a unified structure for cost of sales accounting,
profit center accounting (PCA), and segment reporting. The New G/L ledger has the following
advantages:
Accelerates period-end processing
Makes reporting easier by providing real-time reconciliation between FI and CO
Lets an entity report in multiple ways by providing multiple ledgers within G/L accounting
Has an extended data structure so the customer can add new fields to standard tables

Refer to OSS: 756146 for a more complete list of advantages.

mySAP combines the following features of older versions into the New G/L concept:
General ledger (G/L)
PCA
Reconciliation ledger
Special-purpose ledger (SPL)
Business area
Cost of sales accounting

Figure 8.1: Comparing R/3 Enterprise and mySAP ERP

Implementation of New G/L is compulsory for newer customers and optional for existing SAP
customers. If existing customers want to use this functionality, they can activate it by using
transaction code FAGL_ACTIVATION. New G/L activation is client specific, not company code
specific. After activation of New G/L, you will find some new paths for New G/L, in addition to the
old paths. See Figure 8.2.
Figure 8.2: New G/L menus

After activating New G/L, you will have two views for document display: (1) Data Entry View and
(2) General Ledger View as shown in figures 8.3 and 8.4.

Figure 8.3: Data Entry View

Figure 8.4: General Ledger View

Since New G/L substitutes FI_SPL, it comes with leading and nonleading ledger concepts. For
the time being, think of leading ledgers as your G/L and non-leading ledgers as your FI_SPL.
Table 8.1 points out the differences between leading ledgers and nonleading ledgers.
Table 8.1: Leading ledger versus nonleading ledger

Leading Ledger Non leading Ledger

Existence Required Optional

Transaction All FI transactions will be May or may not be posted with all FI
Posting updated transactions

Currencies Takes currencies from Can maintain currencies different

company code from company code

Fiscal Year Same as company code Can be different from company code

Accounting Follow basic accounting May follow different accounting

Principle principle principle
Table 8.1: Leading ledger versus nonleading ledger

Leading Ledger Non leading Ledger

Number of One leading ledger for a given May have zero or more
ledgers company code

mySAP comes with a brand-new table (FAGLFLEXT) that contains additional fields. The
FSGLFEXT table thus supports the following activities:
Segment reporting
Profit center updating
Cost of sales accounting
Cost center updating
Preparation for consolidation
Business-area updating

You can add new fields to this table to capture different scenarios.

8.1 DOCUMENT SPLITTING

The main functionality of New G/L is document splitting. You use document splitting to capture
additional missing accounting assignments by which each and every document is balanced
individually. As an example, say you are entering a cost center while posting an expense. From
the cost center, expenses are posted to the profit center. Is the payable also assigned to the profit
center? The answer is "No" if you are using an old version of SAP software, but it is "Yes" if you
are using mySAP. If document splitting is active in mySAP, the system will transfer the profit
center from expense line items to payable line items.

There are three types of document splitting: (1) active (rule-based) split, (2) passive split, and (3)
clearing lines/zero balance formation by balancing dimensions.

1. Active split: This is a configuration step in which the system will split the document. Active
splitting is applicable for original entries, i.e., vendor invoice posting and customer invoice
posting.

2. Passive split: This is the default setting. Passive splitting is applicable for subsequent
transactions, i.e., clearing of vendor invoice with payment, etc.

3. Clearing lines/zero balance formation by balancing char. (and document): This occurs
when a transfer is made between two segments.

8.2 TRANSACTION CODES

mySAP ERP comes with several new transaction codes that replace existing transaction codes:
FAGLB03: Display Balances (New); replaces FS10N
FAGLL03: Display Line Items (New); replaces FBL3N
FB50L/FB01L: G/L Document Posting for a Ledger Group; replaces FB50/FB01
FAGL_FC_VAL: Foreign Currency Valuation (New); replaces F.05
FAGLF101: Sorting/Reclassification (New); replaces F101
FAGLGVTR: Balance Carry-forward (New), replaces F.16, GVTR, and 2KES