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Financial Statements in the SAP BW System (SAP Library - General Ledger Accounting)
Financial Statements in the SAP BW System
From Release BI Content 3.2 Add-On, financial statements (balance sheets and profit and loss statements (P&L)) are available in the SAP BW system. This means that reporting in SAP BW supports both period accounting as well as cost of sales accounting. This allows you to load any financial statement versions from your R/3 source system into your SAP BW system for use there as display hierarchies in BW queries. In particular, it is possible to calculate the net result (retained earnings/losses) as well as assign items in the financial statement version (contra items) on the basis of the balance. The queries delivered with the SAP BW Business Content provide a representation of the financial statements as they are displayed in the SAP R/3 System in report RFBILA00 (output with ALV tree control) or in the drilldown reports 0SAPBLNCE-* (report type: financial statement analysis). By drilling down in the financial statement version into the report lines of the SAP BW queries, you obtain the same results as in the corresponding financial statement reports in the SAP R/3 System.
Assigning Items by Balance in the Financial Statement Version
A special feature in the reports for financial statements is the balance-dependent assignment of individual items within the financial statement version. This assignment is used for the display hierarchy in the lines of the corresponding BW queries: Depending on whether the balance of the financial statement items is positive or negative, the item – along with any subordinate items or accounts - is placed on the assets or liabilities side of the financial statement. Example Financial statement item Bank 1 with subordinate accounts Bank Account 4711, Bank Account 4712, and Bank Account 4713 (see diagram 1). In fiscal year 2002, the total of the three subordinate accounts (= balance of the financial statement item Bank 1) produces a negative balance. Consequently, this financial statement item – along with the three subordinate accounts – is placed on the liabilities side of the financial statement version. In the following fiscal year 2003, the balance of the financial statement item is positive. Consequently, the financial statement item and its subordinate accounts are placed on the assets side of the financial statement.
The exception aggregation (balance sheet aggregation) that is in effect here is only possible for the Financial Statement Item characteristic (technical name 0GLACCEXT). The hierarchy table for this characteristic contains a special attribute called Balance-Dependency of a Hierarchy Node (technical name 0BAL_DEPEND), which controls the balance sheet aggregation of the Financial Statement Item characteristic.
sap.com/saphelp_erp2004/helpdata/en/04/7B95FB42B0F94ABA334C0890DBBDA4/content.31/03/2012 Financial Statements in the SAP BW System (SAP Library .General Ledger Accounting) Diagram 1: Financial statement version with contra item Bank 1 Master Data (Financial Statement Item Characteristic) The financial statements can only be displayed in the SAP BW System with the Financial Statement Item help.htm 2/7 .
The item indicator shows whether a financial statement item (such as a specific G/L account) is assigned to the assets or liabilities side of the financial statement.General Ledger Accounting) characteristic (technical name 0GLACCEXT) since only this characteristic has a hierarchy table with special attributes. both reporting methods (period accounting and cost of sales accounting) can be displayed in the SAP BW System. For this characteristic. In this way.31/03/2012 Financial Statements in the SAP BW System (SAP Library . help.com/saphelp_erp2004/helpdata/en/04/7B95FB42B0F94ABA334C0890DBBDA4/content.sap. which was assigned to characteristic 0GLACCEXT. Key Structure for the Characteristic 0GLACCEXT The key field for the characteristic 0GLACCEXT is made up of several parts (see diagram 2).htm 3/7 . The characteristic 0GLACCEXT can contain G/L accounts as well as functional areas. you can load any hierarchies from the SAP R/3 System into the SAP BW System and then use them as a financial statement version in BW queries. Diagram 2: Key field structure for the Financial Statement Item characteristic (0GLACCEXT) The formatting of this internal (technical) key for display in the report is performed using the special conversion exit ACCEX.
no aggregation occurs.31/03/2012 Financial Statements in the SAP BW System (SAP Library .htm 4/7 . This is the case for almost all financial statement items.sap. default value): The financial statement item is always either on the assets side or the liabilities side of the financial statement. · Aggregation on the hierarchy node of 0GLACCEXT is only performed if the balance is negative (“2”): The exception aggregation is performed in the same way as for case “1”. The item indicator in the key for 0GLACCEXT differentiates the financial statement items according to their assignment to the assets or liabilities side of the financial statement. If this total is negative. Example: · Financial statement item Post Office Bank Account 110000 on the assets side: IT0001001 N 000100A · Financial statement item Post Office Bank Account 110000 on the liabilities side: IT0001002 N 000100A help. the system determines the total for those financial statement items that are subordinate to the hierarchy node of 0GLACCEXT. If this total is positive. · Aggregation on the hierarchy node for 0GLACCEXT is only performed if the balance is positive (“1”): First.General Ledger Accounting) Example: The internal key ’ N 0 0 0 0 1 0 A is displayed in the report as financial statement item ’ N / 0 0 . except that the +/. Under the Post Office Bank node. the subordinate financial statement items are aggregated on the hierarchy node of 0GLACEXT. there are in each case three financial statement items that correspond to the G/L accounts. the hierarchy table of characteristic 0GLACCEXT contains the attribute Balance-Dependency of a Hierarchy Node (technical name 0BAL_DEPEND). Diagram 3 shows an example of a financial statement version that has been loaded into the BW system as the display hierarchy for characteristic 0GLACCEXT. The attribute 0BAL_DEPEND can take three different values: · Normal aggregation on the hierarchy node of 0GLACCEXT(“ “. which is assigned to different items of the hierarchy on the assets and liabilities sides. and the values on the subordinate financial statement items are set to zero.com/saphelp_erp2004/helpdata/en/04/7B95FB42B0F94ABA334C0890DBBDA4/content. IT 000000 ’ IT10’ Hierarchy for Characteristic 0GLACCEXT with Attribute 0BAL_DEPEND The hierarchy for characteristic 0GLACCEXT is used as the financial statement version in BW queries. To technically enable the particular exception aggregation for contra items.signs of the balance are reversed.
htm 5/7 .General Ledger Accounting) Diagram 3: Financial statement version Financial Statement (assets and liabilities sides) with contra item Post Office Bank Transaction Data To display the transaction data (transaction figures with financial statement version). use the BW queries for help.com/saphelp_erp2004/helpdata/en/04/7B95FB42B0F94ABA334C0890DBBDA4/content.sap.31/03/2012 Financial Statements in the SAP BW System (SAP Library .
com/saphelp_erp2004/helpdata/en/04/7B95FB42B0F94ABA334C0890DBBDA4/content.31/03/2012 Financial Statements in the SAP BW System (SAP Library . the data being read from these basic InfoCubes): · · 0FIGL_C01 General Ledger: Transaction Figures (for period accounting) 0FIGL_C01 Cost of Sales Ledger: Transaction Figures (for cost of sales accounting) Virtual InfoCube with Services At query runtime. in the financial statement version and presents the result in the query.General Ledger Accounting) the InfoCubes: · · 0FIGL_VC1 General Ledger: Balance Sheet and P&L Statement (for period accounting) 0FIGL_VC2 Cost of Sales Ledger: Balance Sheet and P&L Statement (for cost of sales accounting) These InfoCubes are virtual InfoCubes with services. which means that they do not contain any data.htm 6/7 . the service of the virtual InfoCubes uses the data from the basic InfoCubes to determine the balance-dependent location of the financial statement items (contra items). help. the service determines the item indicator in the key for the financial statement items depending on the balance in the respective node in the financial statement structure.sap. BW queries for these virtual InfoCubes are supplied at runtime with data by the programmed service (function module). From the technical point of view.
htm 7/7 . both of these key figures are added together in a calculated key figure.com/saphelp_erp2004/helpdata/en/04/7B95FB42B0F94ABA334C0890DBBDA4/content. help.General Ledger Accounting) Diagram 4: Flow of transaction data for period accounting and cost of sales accounting. Other than assigning the financial statement items on the basis of their balance. the service of the virtual InfoCubes 0FIGL_VC1 and 0FIGL_VC2 also calculates the net result (retained earnings/losses). In queries for the virtual InfoCubes 0FIGL_VC1 and 0FIGL_VC2. In the key figure 0VAL_STOCK (asset value). the service displays the asset share of the balance sheet. The key figure 0VAL_FLOW (flow value) contains the values of the P&L statement from the financial statement structure.sap.31/03/2012 Financial Statements in the SAP BW System (SAP Library .
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