Solution : https://service.sap.com/sap/support/notes/48657 (SAP Service marketplace login required)
Key words :
subsequent balance sheet adjustment, additional key words sapf180, utilities -> online hand book, automatically posted tax accounts, net cash discount account, customer/vendor reconciliation account, vendor reconciliation accounts, ----------------------------------------------------------expected transfer posting ----------------------------------------------------------, ----------------------------------------------------------actual transfer posting ----------------------------------------------------------, call transaction cmod
Related Notes :
| 71794 | SAPF180: documents w/o G/L account line item |
| 27036 | Business area in company code clearing item |