Business Partner in S4 HANA – Customer Vendor

Integration

It’s been almost 2 years I have started my journey in SAP world. I started with Technical domain for
some time then I landed in Functional domain SAP SD (Sales and Distribution).

I must say that even after learning and practicing it’s still feels like there is lot to learn. My office
colleagues helping me a lot to learn things every day.
It always exciting whenever you come across new technology.
As we can all know that world is changing rapidly, our business needs?

 Enhancements,
 Real time analytics
 On demand processes

So S4 HANA come up with new technology which have:

 User Experience.
 Simplicity
 Cloud based tech

It is very difficult to meet the requirement of customer now a days as things around us changing
rigorously. Customer need most optimised solution for their business.

The S4 HANA (SAP Business Suite For HANA) is solution for all the challenges Business are facing
now a day.

This blog attempts to give the information on configuration on Customer/Vendor Integration process.
**As this is my first blog please give your Inputs**

1. What is Business partner?

A Business Partner can be a person, organization, group of people, or a group of organizations, in

which a company has a business interest. It is the single point of entry to create, edit, and display
the master data for business partners, customers and vendors. A Business Partner consists of
general data like name, address, bank information, etc. as well as role specific information i.e.
customer/vendor/employee data.

2. Why Business Partner?

1. Data Redundancy: A person can be a Vendor as well as customer, in traditional ERP we

have to create two objects. With business partner single object is only required.
2. Multiple Transactions: To create vendor or customer we have to go to different
transactions. With Business Partner single transaction “BP” is required both objects.
3. Centrally managing master data for business partners, customers, and vendors.
 3. Customer and Vendor Integration to Business Partner:

1. Customer
2. Vendor
3. Business partner

In Traditional ERP, we have Customer and Vendor as different object.

For Customer, we have following views:

 General
 Finance
 Sales

For Vendor, we have following views:

 General
 Finance
 Purchasing

For creating there objects we need different Transaction code:

Customer: XD01, FD01, VD01

Vendor: XK01, FK01, MK01

In S4 HANA both customer and vendor get created with Transaction BP.

4. Business Partner Customizing

4.1 Activation of PPO (Post Processing Active)

SPRO->IMG->Cross-Application Components–> Master Data Synchronization –> Synchronization
Control–> Activate PPO Request for platform objects in the dialog
After this click on the check box.
4.2. Activate synchronization between Business Partner and Customer/Vendor
SPRO->IMG->Cross-Application Components–> Master Data Synchronization –> Synchronization
Control–> Activate Synchronization Options

4.3.Define BP Roles
SPRO->IMG->Cross-Application Components–> SAP Business Partner–>Business Partner–> Basic
Settings –> Business Partner Roles–> Define BP Roles
Maintain Data for Business Roles and SAVE.
4.4.Define Number Assignment for Direction BP to Vendor/Customer
SPRO->IMG->Cross-Application Components–> Master Data Synchronization–>Customer/Vendor
Integration –> Business Partner Settings –> Settings for Vendor Integration –> Field Assignment for
Vendor Integration–> Assign Keys
Maintain and select the check box if you want the Business Partner number and Vendor number to
be same.
4.5.Define BP Number Range and assigning to BP Grouping
Cross-Application Components–> SAP Business Partner–> Business Partner–> Basic Settings –
>Number Ranges and Groupings
4.6. Managing Fields in Vendor and Customer Master.
IMG>Logistics general>Business partner>Vendor>Define account grp and field selection

IMG>Logistics general>Business partner>Customer>Define account group and field selection

5. BUSINESS PARTNER Vendor and Customer Integration.

Business Partner Tables:

BP000 Business partner master (general data)

BUT000 General data I

BUT001 General data II

BP001 FS-specific attributes

BUT0BANK Bank details

BD001 Assign customer – partner

 BP030 Address

BC001 Assign vendor – partner

BUT020 BP: addresses

BUT021 BP: address usage

BP1000 Roles

BAS tables Business address services tables

BUT100 BP roles

BUT0BK BP: bank details

BAS tables Business address services tables

KNBK Bank details

SANS1 Addresses

5.1 In S4 HANA when you enter T code XD01 it will redirect to BP transaction, a prompt will
come that will ask you to choose Person, Organization and Group.
Here you can see that default BP role set as FLCU00 (Customer Financial Accounting)
5.2. In S4 HANA when you enter T code VD01 it will redirect to BP transaction, a prompt will
come that will ask you to choose Person, Organization and Group.
Here you can see that default BP Role is FLVN00 (FI Vendor).
 6. Business Partner creation

6.1. General Data

Transaction code: BP
You will get a default role 000000 (Business Partner General).

Select the grouping from dropdown which decides the number range.
Enter the all mandatory fields for Business Partner General and then save.
After entering data click on save.
Business Partner General gets 1000173 created.
Table BUT000 gets updated
6.2. Vendor
To create FI Vendor, we can extend the Business Partner already created with Role FLVN00 (FI
Vendor).

The role can be selected from dropdown.

Click on Company Code.

After selecting Company code press Enter and then fill the Recon account and other mandatory
fields.

Note: Here you can see in the Company Code Section Vendor is mentioned as <External>.(Please
refer points 4.4)
But after saving Vendor number will come same as BP number.

Tables LFA1 and LFB1 gets updated.

Extending Vendor to Purchasing Data, select Role FLVN01 from dropdown.

Select Purchasing Data and then choose Purchasing Org and press enter.
Enter all the mandatory fields.

Table LFM1 gets updated.

6.3. Customer
Extend BP to Customer Role FLCU00 for Financial Accounting.
Click on Company code and enter all the mandatory fields and then save.

Note: Here in the Company Code Section customer number is presented as <EXTERNAL>.
After saving it will get updated same as BP number.
Extend Customer for Sales Data with Role FLCU01.

Press Sales and Distribution data button and fill all the mandatory fields.
Then Save.

In a display mode, you can check all the roles Business partner having.
In the table BUT100 we also check the roles for Business partner.

After entering all the Data save the customer.

Table KNA1, KNVV gets updated.
We are now able to create Business Partner Successfully.
Business Partner – Customer-Vendor Integration S/4
HANA

Setting up Business Partner S/4 HANA

There are redundant object models in the traditional ERP system. Here the vendor master and
customer
Master is used. The (mandatory) target approach in S/4HANA is the Business Partner approach.

Business Partner is now capable of centrally managing master data for business partners,
customers, and vendors. With current development, BP is the single point of entry to create, edit,
and display master data for business partners, customers, and vendors

Customer/Vendor Object Model Limitations

 Only one single address

 No relation between a vendor and a customer for the same real world entity (no role concept)
 No time-dependency

Business Partner – SAP Strategic Object Model

 General data are shared across different roles

 One business partner could perform multiple roles, e.g., customer and vendor (supplier)
 One business partner could have multiple addresses
 Time-dependency object attributes and relationships
 Provide harmonized architecture
 Customer/Vendor Integration (CVI) component ensure the synchronization between the
Business Partner object and the customer/vendor objects

Dependencies/Pre-requisites
Business partner has been mandatory with S4 Hana Enterprise Management version i.e 1511 and
1610 & old transactions related to Vendor and customers have become obsolete.

It´s recommended but not mandatory that BuPa ID and Customer-ID / Vendor ID are the same.
The Business Partner Approach is not mandatory for the SAP Simple Finance 1503

Check and activate Business Functions

CA_SUPPLIER_SOA

CA_BP_SOA Switch ‘VENDOR_SFWS_SC1’ and switch ‘VENDOR_SFWS_SC2’ have to be active

for the vendor contact person’s data to be synchronized with BP contact person’s data
The appropriate specific transaction like XD01,XD02, XD03 or VD01, VD02, VD03 / XK01, XK02,
XK03 or MK01, MK02, MK03 etc. are not available in SAP S/4HANA Enterprise management
Version i.e. 1511 and 1610
Currently mass maintenance for customers and vendors via transaction MASS is not available.

Before you begin the BP conversion from an SAP ERP system to an SAP S/4 HANA system, you
have to answer the questions Whether the Business Partner ID and Customer-ID /Vendor ID should
be the same in the S/4 HANA System?
Business Partner Master Data Setup Proces

1. Setup BP General Data

Select General Business Partner Role and Grouping, here this grouping is linked with customer/
vendor Number range and this Grouping is key in linking the Vendor/Customer & BP groups as well
as number ranges which is explained below in detail.
Table BUT000 will be updated once General BP role is completed.

2. Setup FI Vendor
BP Role FLVN00 FI Vendor extension enables Invoice to be posted directly in FI.
Here vendor master table LFA1 and LFB1 will be updated.
FI document can be posted but cannot create PO as purchasing data is not yet extended so for
extending purchasing data use ROLE FLVN01

Table LFM1 will be updated once the BP Role is extended to Supplier BP Role
Once BP is extended to Purchase Organization using BP Role FLVN01 the vendor can be used PO
can be created.

Setting up Customer

Table KNA1 will be updated once BP Role is extended to FI Customer and Finance can start posting
directly in FI for example FB70 etc.

Extend Customer to Sales Area

BP Role FLCU01 is extended to sales area.
Table KNVV updated with Sales view details and henceforth Customer can be used in sales area.

Extend Customer to Credit Segment

Table UKMBP_CMS_SGM updated

Note- S4 Hana credit Management setting should be enabled to check

the credit limits for customers

Customizing
Business Partner Customizing
Activate the PPO Request for the synchronization object Business Partner
Cross-Application Components–> Master Data Synchronization –> Synchronization Control–>
Synchronization

Active Synchronization between Customer/Vendor and BP is active

Define BP Roles
Assign BP Role to BP Role Category

Cross-Application Components–> SAP Business Partner–>Business Partner–> Basic Settings –>

Business Partner Roles–> Define BP Roles

This setting is already available in standard delivered system for standard roles.
Account Group /Number Range Mapping
I am explaining below with an example of requirement for setting up One Time Vendor and One
Time Customer Account and as a summary we need to setup Vendor/Customer Account group &
assign number ranges to respective Vendor/Customer account group as it was required in classic
ERP environment.
Additionally BP grouping is mapped with Vendor/Customer account group

Define Account Groups Vendor

Financial Accounting (New)–> Accounts Receivable and Accounts Payable–> Vendor Accounts–>
Master Data–> Preparations for Creating Vendor Master Data

Assign Number Ranges to Vendor Account Groups

Similarly for Customers we need to define Account Group and assign number range to Customer
account groups.
Define Number Assignment for Direction BP to Vendor/Customer
Cross-Application Components–> Master Data Synchronization–>Customer/Vendor Integration –>
Business Partner Settings –> Settings for Vendor Integration –> Field Assignment for Vendor
Integration–> Assign Keys

Define Number Assignment for Direction BP to Vendor

Define BP Number Range and assigning to BP Grouping

Cross-Application Components–> SAP Business Partner–> Business Partner–> Basic Settings –
>Number Ranges and Groupings
Define Number Ranges-BP

Define Groupings and Assign Number Ranges

Create Number Ranges for Vendor/Customer
Financial Accounting (New)–> Accounts Receivable and Accounts Payable–> Vendor Accounts–>
Master Data –> Preparations for Creating Vendor Master Data
Create Number Ranges for Vendor Accounts

Similarly create Number Ranges for Customer Accounts.

Vendor CIN details in J1ID S4 Hana?

Mar 03, 2017 at 09:52 AM

191
 Former Member
Dear All,
In S4 Hana (1610) we cannot maintain Vendor/Customer CIN details, if you have any solution kindly
do write.

Managing General Ledger Accounts in SAP S/4 HANA

This is Vijaygandh Arumugam, working as Sr.Lead FICO Consultant in CenturyLink.

In this Blog, I would like to share the changes made in General Ledger Master Data in S/4 HANA.

Topics Covered…

 Introduction
 SAP S/4 HANA General Ledger Account Master data Changes
 G/L Account Type in GL Master Data
 Cost Element Category Field in GL Master Data

 Default Account Assignment in Cost Element master data

 Statistical Cost Element for Balance Sheet accounts

Introduction

 In ECC SAP Accounting, General Ledger account consists of Chart of accounts data (SKA1),
Company code specific data (SKB1) and account description data (SKAT)
 In Controlling, Primary cost element consists of Chart of accounts data (CSKA), Controlling
Area Data (CSKB) and description data (CSKU). Secondary cost elements exists only in
CSK* tables
 In SAP S/4 HANA, General Ledger Master Data is the master record for GL account and
Cost element. This document explains how this change works at system architecture level
and changes in Master data maintenance and other transactions.
SAP S/4 HANA General Ledger Account Master data Changes – GL Account Type

 New field ‘G/L Account Type’ is added in G/L Master data in Chart of Account Segment.
The general ledger account type determines how the general ledger account can be used in
financial accounting (FI) and controlling (CO).

 GL Master Data can be classified under the below options:

 X – Balance Sheet Account
 Balance Sheet Accounts
 N- Non-operating Expenses or Income
 Profit & Loss account used only in FI.
 P- Primary Costs or Revenue
 Profit & Loss account used both in FI & CO
 S- Secondary Costs
 Profit & Loss account used only in CO
 The tables SKA1, SKB1 and SKAT are always filled for all account types. Tables CSK* are
also updated for G/L account type > P – Primary costs or revenue and S – Secondary Costs.
  New Field ‘Cost Element Category’ under Control Data updates account settings for the
Controlling Area.
 The following cost element categories are available when G/L account type P – Primary Cost
or Revenue is selected.

1 Primary costs/cost-reducing revenues

3 Accrual/deferral per surcharge

4 Accrual/deferral per debit = actual

11 Revenues

12 Sales deduction

22 External settlement
  The following cost element categories are available when G/L account type S – Secondary
Costs is selected.

21 Internal settlement

31 Order/project results analysis

 41 Overhead Rates

42 Assessment

43 Internal activity allocation

50 Project-related incoming orders: Sales revenue

51 Project-related incoming orders: Other revenues

52 Project-related incoming orders: Costs

61 Earned value

66 Reporting Cost Element CO-PA

Default Account Assignment in Cost Element master data

 Default Account Assignment is NO longer available at Master data level in SAP S/4 HANA
Finance.
 Default account assignment can be defined in Automatic account assignment (OKB9) or
through substitution rules only.
 Default account assignments maintained in former cost element master data are migrated to
OKB9 as a part of migration process.

Statistical Cost Element for Balance Sheet accounts

 Account which is used for planning capital expenditure on costing objects needs to define as
statistical cost element (Cost element category – 90).

 The following process to be followed for creating statistical cost elements in SAP S/4 HANA
Finance.
 Account is created as G/L account type – Balance Sheet account
 Account Group to be either Fixed Assets or Material Accounts
 Account is a reconciliation account or material account.
 Accounts have been set up in Asset or Material management account assignment.
 Select ‘Apply Acct Assignments Statistically in Fixed Asset Acct/Material Acct’ checkbox in
G/L account Master data as mentioned in below screenshot.
Hope this Blog will helps you to understand the changes in General Ledger Master Data in S/4
HANA.
You can expect another Blog on Managing Ledgers in SAP Accounting Powered by SAP-HANA.

GL Account Write-Up in S/4 HANA

# Overview of GL Account in SAP S/4 HANA

G/L account master records is an account’s function. G/L account master records control posting of
accounting transactions.

General Ledger Accounts (GL) in SAP are divided into two parts a. Chart of Account Section and b.
Company Codes Section. GL is created initially for Chart of Account section and further extension is
done to different company codes on need basis.

In S/4 HANA there many changes in GL master compare to ECC environment. Now General Ledger
and Cost Element got merged.

# Changes in GL in S/4 HANA

 General Ledger Account and Cost Element got merged

 Secondary Cost Element is also considered as GL
 Secondary cost elements are also created through transaction code FS00
 Transaction code FS00 has been extended and changed to cater the changes all the
changes in S/4 HANA in regard to GL
 Transaction code such as KA01, KA02, Ka03, KA06 have been removed. If you try to use
them, you will be redirected to FS00.
 SAP tables are still updated as earlier like for GL SKA1 and SKB1 etc. and for cost element
CSKA & CSKB etc.
 GL Account Type:
 1. X – Balance Sheet Account à Balance Sheet Accounts
2. N- Non-operating Expenses or Income à Profit & Loss account used only in FI (Without CO).
3. P- Primary Costs or Revenue à Profit & Loss account used both in FI & CO
4. S- Secondary Costs à Profit & Loss account used for allocations in CO

 Cost Center default account assignment is not available at GL Account level. Default CO
objects can be maintained in Transaction code OKB9 which is very stable & old functionality.
 Statistical Cost Element. Balance sheet GLs are also created as statistical cost element with
category ‘90’. In S/4 HANA a check box is only appeared if any balance-sheet GLs are
related to Material (OBYC-BSX) Account or Assets Account GL (AO90). This field is required
for Fund management, internal order, WBS, and Investment order budgeting.
 ‘Manage G/L Account Master Data’ Fiori App is there in S/4 HANA

# Financial Statement Version (FSV) and Reports

 Special attention to be given while creating FSV because in S/4 HANA GL and CE got
merged and everything can be seen in finance report including secondary cost element
(which is also a GL in S/4 HANA) data. Business never prefer to see cost element and
secondary cost element data related to CO allocation, assessment, distribution data which is
generally considered to be specific to controlling. Now all these data can be seen in FI
reports, Trial Balance & Balance Sheet.
 You need to understand business constraint and needs; and modify the FSV accordingly.
You can remove those allocations (CO specific data) from FSVs.
 As mentioned above CO specific data can be seen in FI reports. As per requirement such
data can be removed from reporting through report variant.

Note: When it is said that “such data can be removed” that does not mean this data will be deleted
from anywhere, it will be stopped from seeing in the particular report.

# General Ledger Account’s Field-Wise Explanation

G/L account master records is account’s function. The G/L account master records control the
posting of accounting transactions. Let’s get field wise understanding of GL Accounts in S/4 HANA.

a. Chart of Accounts Section

The Chart of Accounts section contains the data that is valid for all company codes.

Following are the fields in Chart of Account section

Field Name Field Usage

G/L Account Number Each account is given an identification number. This numbering could be numeric or alpha

numeric. GL account numbering shall be decided very carefully as it is going to be there as long

as your SAP system will be there. Generally GL account are kept with numeric numbering in

following manner.

Starting with 1 = Liabilities Accounts, Starting with 2 = Assets Accounts, Starting with 3 =

Revenue Accounts, starting with 4 = Expense Accounts, Starting with 5 = Any GL which shall be

zero at any point of time and which is generally not analysed by business such as Cutover Upload

GLs any Zero Balance Clearing Account, Starting with 9 = Secondary Cost Element (GL)

GL Account Type It identifies if an account is:

X – Balance Sheet Account –> Balance Sheet Accounts

N- Non-operating Expenses or Income –> Profit & Loss account used only in FI (Without CO).

P- Primary Costs or Revenue –> Profit & Loss account used both in FI & CO

S- Secondary Costs –> Profit & Loss account used for allocations in CO
 Account Group Account group controls which fields are available for use on the GL master creation screen. It

also controls number range for GL. Account Groups are generally created based on high level

presentation of Financial Statement as per the accounting standard.

Text Fields In this field you give appropriate name to the GL. Short text (20 Characters) and long text (50

Characters).

Trading Partner The trading partner is auto flowed during postings if it is maintained in GL accounts.

Group account Group accounts (account from Group Chart of Account) is used to roll up transactional data of

Accounts of multiple operational chart of account to a common account Balance sheet

Consolidation

b. Company Code Section

The Company Code section contains the data that is valid for a specific company code. Company
code section is extended to company code on need basis.

Control Data Tab has following are the fields in Company Code Section
Field Name Field Usage

Account Currency Account Currency. If the currency is the same as the company code’s local currency, then any

document currency can be used when posting to the account. If not, then document currency must

match that of the GL account currency. Different GL currency from company code currency is used

where you want keep certain GLs like Bank accounts or investment GLs in specific currency and

further you want all the posting to such GLs in only one currency only.

Only balances in local If this field is flagged, any document currency can be used with this account.

currency Set the indicator in cash discount clearing accounts and GR/IR clearing accounts. It cannot be set in
reconciliation accounts for customers or vendors. Setting it in all other instances is optional.

Exchange Rate This key specifies where exchange rate variances will be posted to.

Difference Key
Tax category The tax category will allow the entry of a tax code during postings to account. Following Tax
categories are available:

– Only input tax allowed

+ Only output tax allowed

* All tax types allowed

< Input Tax Account

> Output Tax Account

Posting w/o tax This setting will enable postings to the GL without a tax code even if the tax category is set in previous

step.

Recon account type Reconciliation accounts are used in sub ledgers such as Assets, AR, AP. Direct posting to these GLs are

not possible. Transactions to these GLs comes from sub ledgers.

Alternative Account The alternate account number is a free field and can be used as per business need. Generally it is used

Number to map with legacy account numbers.

Tolerance Group for Tolerance groups fields checks maximum percentage or absolute amount that can be written off during

GL Accounts open item clearing.

Open Item Managed If an account is tracked for its following process than Open Item Managed is ticked i.e. Tax Payable

GL keeps accumulating postings from sales transactions and at the end of the period cumulated tax is

paid to the tax authorities and posting is made in the same GL. Ultimately Tax Payable Account

becomes Zero. Similarly GR/IR Clearing Account, Bank Incoming/Outgoing Accounts etc.

Note: All Reconciliation accounts do show open items in the reports (FBL3H/FBL3N/FAGLL03) but

we still don’t need to select this flag for reconciliation account. It is inherited that if account is created

with reconciliation account type line items would be tracked through open item management.

Line Item Display If you want to see line items in SAP reports for an accounts in transaction code

FBL3H/FBL3N/FAGLL03. You have to select this tick.

This tick is not selected in case where huge postings take place and are not actually posted for any

business process or action. One example of this would “ZERO BALANCING ACCOUNT” which is

required for document splitting.

 Sort key Many sort key fields are available in standard SAP and it can be further customised. It controls what

value will be filled automatically during postings in ‘Assignment Field’.

For example: Sort Key 10 and 14 (Purchase Order & Item) is used for GR/IR Clearing account so that

auto clearing (F.13) is enabled.

Authorization Group Accounts can be controlled for who can make posting to an account with authorization group. It is a

free field and you can put any value and the same value need to be put in the SAP user ID who is

authorised to make posting to this account.

Authorization group is used for sensitive GLs.

Accounting Clerk It helps identifying the responsible person for the account.

Cost Element Category Cost Element Category is selected for profit & loss accounts. This is new field in S/4 HANA.

Available categories are e.g. 41-Over Head Rates, 42-Assessment, 43-Internal Activity Allocation, 21-

Internal Settlement.

Note: Balance sheet GLs are also created as statistical cost element with 90 category. In S/4 HANA a

check box is appeared if any balance sheet GLs are related to Material (OBYC-BSX) Account or

Assets Account GL (AO90). This field is required for Fund management, internal order, WBS, and

Investment order budgeting.

Record Quantity This tick is selected to track quantity in accounts

‘Create/bank/interest’ tab has following are the fields in Company Code Section
Field Name Field Usage

Field Status Group The field status group controls what fields are kept as required, optional, display, and hidden
during postings for an account. User happiness comes with minimum visible fields during
postings.

It shall be analysed carefully what fields should be available for postings.

Post Automatically Only If this field is ticked, the account cannot be posted manually.

Supplement Auto Postings If this field is set, a ‘post automatically only’ account can have additional characteristics such

as profit center or cost center and these fields can be filled or updated manually during posting.

Recn. Acct. Ready for Input It determines that the reconciliation account is ready for input when posting a document.

Planning level This field is used to classify the account’s activity in cash management
 Relevant to cash flow This field must be set to accounts which impact your cash flow. It enables cash management

reporting for cash flow

Commitment Item This field is used to classify the account’s activity in cash management

House Bank Related house bank is updated here. It is updated in bank accounts only.

House Bank Account Related house bank account is updated here. It is updated in bank accounts only.

Interest Indicator If interest Indicator is given to an account; such accounts are considered for automatic interest

calculation.

Interest Calculation This indicator determines at which interval interest should be calculated and posted.

Frequency

Note: Since the same GL is used by multiple company codes which might be situated in different
countries which may have different language; to tackle such scenarios you can maintain different
description in different language under tab ‘Key Word/Translation’.

# Manage G/L Account Master Data Fiori App Screen Overview

You can use this app to search, create, display, and edit the master data of G/L accounts. You can
also easily add new G/L accounts from scratch or based on existing accounts.
Depending on the role to which you are assigned, you can perform the following tasks:

 Search for G/L accounts

 Display G/L account master data
 Create G/L account from scratch
 Create G/L account based on existing G/L account
 Edit G/L account master data
 Assign G/L accounts to company codes

Chart of accounts in S/4 Hana Finance

Chart of account master in S/4 Hana Finance
In S/4 Hana Finance chart of account master has been changed.

Summary:
In S4 Hana Finance we handle chart of accounts and cost elements using one transaction – FS00.
Transaction KA01 (create cost elements) is no longer in use.

For default account assignments transaction OKB9 has to be used.

We use T Code FS00 and take a look on COA master:

We take a look in detail what values can be entered.

We have one master for chart of accounts including secondary cost elements.

Taking a look in table SKA1 we can see we have new field – GLACCOUNT_TYPE

Following data can be entered:

X: Balance Sheet Account

N: Nonoperating Expense or Income

P: Primary Costs or Revenue

S: Secondary Costs

When doing migration to S4 Hana Finance – secondary cost elements have to be handled.
You can see the relevant entry in the migration steps.