Unit 3: Asset Accounting

Figure 63: Sample Posting - Ledger Approach Transaction Correction Advertising and Sales Costs

To post transactions such as corrections, you no longer need a transaction type limited to
specific depreciation areas.
You can choose the accounting principle or depreciation area (transaction AB01L) directly in
the transaction view.

Figure 64: Sample Posting - Account Approach

For secondary depreciation areas in the accounts approach, the account is posted to Contra
Account: Acquisition Value Posting, which is assigned in the account determination, instead
of the Technical Clearing Account. This approach results in n+1 documents, where n is the
number of separate accounting principles you update in parallel.
In the figure above which is an example of a company with 2 accounting principles, you get the
following three documents:
● Technical Clearing Account Acquisition (TCA) to Vendor (The Ledger Grp and Account.
Principle fields are blank.)
● Asset to TCA ( Ledger Grp : 0L and Account. Principle : INT)
● Asset to Contra Account ( Ledger Grp : LO and Account. Principle : LOC)

With an account approach there is only one ledger 0L. The ledger groups 0L and LO both post
to the leading ledger 0L.

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