Description
In the reconciliation ledger, the cost flows within CO are summarizedin the form of totals records and logged in the COFIT table. TheCOFIT-ACTIV field is given the value "RKAL" for this summarized COdata. When you make the reconciliation posting, the system reports toFI any cost flows that are cross-company code, cross-business area orcross-functional area.
To do this, the system reads the totals records for the COFIT table andsummarizes them to FI documents according to specified rules.Generally, several totals records are summarized on one FI document.The FI document thus created usually consists of only two posting rows:
A posting on the reconciliation account and an offsetting entry on theclearing account for cross-company code or cross-business area costflows. (Cross-functional area cost flows, that are neithercross-company code nor cross-business area, are posted on the clearingaccount for cross-business area cost flows.
The cost flows reported to FI are also logged in the reconciliationledger as follows:
All the totals records from the COFIT table that have been summarizedon an FI document are stored in the COFIS table (reconciliation ledgerline items) as posting rows of a reconciliation document. This type ofreconciliation document usually has several posting rows.
Additionally, the totals records reconciled with FI are also stored inthe COFIT table as additional totals records with reversed +/- signsand COFIT-ACTIV = RKRF.
This means that for cost flows that have been completely reconciledwith FI, the sum of the totals records from COFIT-ACTIV = RKAL andCOFIT-ACTIV = RKRF is zero. This should be the case both before andafter the euro conversion.
During the euro conversion, the posting rows of a reconciliation ledgerdocument are converted independently from the corresponding FIdocument. After the euro conversion, the total of the reconciliationledger posting rows will no longer agree with the amount in the FIdocument due to various rounding errors. For this reason, the amountsposted in FI can no longer be explained with the figures in thereconciliation ledger.
You remove this problem using the RKACOFI2 report. After the euroconversion, this report adjusts the figures existing in thereconciliation ledger to the amounts posted in FI as follows:
First, the system reads a reconciliation ledger posting and comparesthe sum of its posting rows with the corresponding FI document. If thesum of the reconciliation ledger posting rows does not agree with theamount entered in the FI document, the difference is "appended" to thereconciliation ledger document in the form of two extra posting rows.This procedure is advisable for performance reasons. The new postingrows (field COFIS-DOCLN) have the names "EV1" and "EV2". Two postingrows are used instead of one for technical reasons.
Then, you post the rounding difference determined between thereconciliation ledger additionally in the COFIT table on acorresponding totals record (COFIT-ACTIV = RKRF). This ensures that thesum of the summarized CO data in the reconciliation ledger (COFIT-ACTIV= RKAL) and the reconciled totals records (COFIT-ACTIV = RKRF) is nolonger zero. This means that the reconciliation ledger and FI are nolonger reconciled exactly. The balance corresponds exactly to therounding difference.
You can perform another reconciliation posting to post this roundingdifference to FI. The reconciliation ledger and FI are now reconciledand there are no longer any rounding differences between thereconciliation ledger and FI.
Note that this adjustment of the rounding differences only takes placein the local currency.

Timing of the report run
Within the euro conversion, you can run the report at any timefollowing the resumption of production operations.