Description
A balance sheet adjustment distributes

• receivables and payables in customer and vendor
reconciliation accounts,

• tax postings,


• cash discount postings from the net method of posting invoices
as well as

• valuated exchange rate differences in open items (this is a P&L
item, but since receivables or payables increase or decrease dependingon the valuation, a readjustment is also made for the exchange ratedifference with a reverse +/- sign).
This process ensures the zero balance per business areanecessary for creating business area balance sheets.
It consists of the following steps:

• When posting a document, the system analyzes it to determine whether a
balance sheet readjustment is necessary. If a readjustment is required,the system marks the document for readjustment.

• Readjustments are calculated for the marked documents and stored
in special tables.

• The calculated readjustments are read and then distributed and
posted in total to the appropriate accounts.
This step is described below.

Carrying Out the Distribution
Readjustments are transfer postings which create one or more accountassignments (not blank) for the unspecified account assignments in theoriginal documents.

Note
If several different business areas are assigned to the G/L items in adocument, you should never assign the receivable/payable items to onebusiness area. The business area field should be left blank in thereceivable/payable items. If only one business area is assigned to theG/L items, the system transfers it to the receivable/payable item sothat it does not have to be changed by the balance sheet readjustment.
A profit center account assignment is never made in receivable/payableitems.
None of the above account assignment objects are specified in tax itemsduring posting.

Line Items Included in Distribution
Postings are made for all receivables and payables open at thespecified key date. Receivables and payables cleared at this key dateare ignored, and the postings that were made in the last distributionare reversed.
Taxes are handled in the same way. Tax line items in the SAP R/3System, however, do not have a clearing date. Instead, taxes are nolonger relevant to readjustment once you pay them to the taxauthorities (tax payment posting). You will need to specify the postingdate to which the system should not make a tax item distribution. Youspecify this date in the "Lower date limit for tax" field.

Scheduling the Program Run
You can run this program as often as you like.
The key date for a new posting run must either come after the latestexisting key date or be the same as an existing key date.

Posting Parameters
If you select "Generate postings", you have to specify a document typefor the documents the system creates. If you do not specify a postingdate, the system uses the key date as the posting date.

Precondition

Account Determination
For each account, you can specify an adjustment account to postthe readjustment to. Otherwise, the system posts the readjustment tothe original account.
To distinguish readjustment postings from other postings, you shouldcreate separate adjustment accounts and have the readjustments postedto them.
Since reconciliation accounts cannot be posted to directly, you have tospecify adjustment accounts for them.
Since readjustments are posted without tax the accounts to be posted tocannot be relevant to tax.
To prevent the business area balances from shifting because of thetransfer postings, you have to set up a clearing account whichrecords the clearing entries (postings which produce a zero balance).
The adjustment accounts are determined when calculating thedistribution, and the clearing account is determined when posting thedistribution.
For more information on automatic postings, see the ImplementationGuide.
IF &DEVICE& = 'SCREEN'
Proceed
ENDIF

Document Type
A separate document type is required for readjustment postings.The indicators "Multiple companies" and "Enter trading part." must beset in this document type. If the company ID is not specified in thedocuments included in readjustment, these indicators are unnecessary.
For more information on document types, see the Implementation Guide.
IF &DEVICE& = 'SCREEN'
Proceed
ENDIF

Output
The program posts the accounting documents it generates directly to thedatabase. It creates a batch input session only if errors occur. Thebatch input session will then have to be processed.
To enable you to identify the postings it generates, the program entersa special indicator in the document header (reference document number).You should therefore avoid making any changes to this field.
The log lists the generated transfer postings. Each blockrepresents one document. Since the size of the document is limited, ablock may also be posted to several documents in some cases. Thedocument numbers are listed at the end of each block.
You can also have the program create a log at line item level.The system then lists the original documents from which each individualtransfer posting results. By double clicking (F2 key) on a displayeddocument number, you can view the distribution calculated for thisdocument. By double clicking again, you reach the document display.
Furthermore, you can have the program create a log of thedistribution. This log lists the calculated distributions for eachoriginal document affected. You can display a document by doubleclicking its number.
If account determination has not been maintained or is incorrect forthe clearing account, the system does not create any postings for thecompany code in question.
To view the readjustment calculated for an individual document inDocument Display, choose Environment -> B/S readjustment.

Additional Information
See the documentation for the other subfunctions:


• Calculating the distribution for posted documents,

IF &DEVICE& = 'SCREEN'
Proceed
ENDIF

• Displaying the logs of existing posting runs.

IF &DEVICE& = 'SCREEN'
Proceed
ENDIF

• Reversing an incorrect posting run.

IF &DEVICE& = 'SCREEN'
Proceed
ENDIF

• Redetermining the adjustment accounts if you changed the account
determination or it was incomplete at the time of calculation.
IF &DEVICE& = 'SCREEN'
Proceed
ENDIF

• Setting up balance sheet readjustment if you have already been
productive with a release prior to 3.0.
IF &DEVICE& = 'SCREEN'
Proceed
ENDIF

Dependent_functions
Readjustment must be carried out prior to creating a business areabalance sheet.
Profit Center Accounting also requires the results of readjustments.