Description
RFKKOP03_ACC is an accessible version of report RFKKOP03.
It creates a key-date-related list of open items for business partnersin Contract Accounts Receivable and Payable (FI-CA). You use this reportduring closing operations (monthly, quarterly, annually) or forreconciliation with the general ledger.
An item is an open item with regard to the key date if the followingapplies:
The item is not statistical.
If the item is open with regard to the system date, the posting datemust be before or the same as the key date.
If the item is no longer open, the posting date must be before or thesame as the key date, and the clearing date after the key date
or
If the item is no longer open, the clearing date is after the key date,and the posting date is after or the same as the key date, but theposting date of the clearing item is before the key date, the clearingitem is an open item with regard to the key date.
If you do not enter a key date, the report determines the current openitems. Statistical items are not considered. For each open item, thesystem checks the authorizations for the company code and the businessarea.
Additional displays in the list:
Accounts to be reclassified
Age grid of accounts to be reclassified
Age grid of open items
An account appears either in the reclassifications or in the age grid.The determination always takes place in local currency. In the grid youcan select the treatment of credits and the output.
Consideration of tax on sales and purchases clearing accounts
These accounts, like the reconciliation accounts, are open itemaccounts.
The grouping level defines balance groups and controls the display ofthe subtotals.
Using grouping level 1 you define the subledger account used todetermine the reclassifications.
Using grouping level 2, you define an additional output of subtotals forthis level.
Level 1 is always defined with at least the business partner; level 2does not have to be defined.
Currencies
The report calculates the totals in the first local currency. You canalso calculate the totals in transaction currency. However, if you entera currency type, the report replaces the first local currency with acurrency with this currency type. If this currency is not defined in thecompany code, an error occurs. The reclassifications are exported in thecurrency used and can therefore be posted in transaction FPRECL.
If you also enter a valuation variant and a valuation key date, thereport does not display the original amounts of the items; instead, itdisplays the amounts calculated by the currency valuation for thevaluation key date.

Output
The report totals and sorts the data by grouping level 1 and, if itexists, then by grouping level 2. If level 2 is defined, subtotals arealways output.
The report always outputs the totals per company code, reconciliationaccount, and business area. You can suppress the output of additionaltotals in transaction currency. The report always outputsreclassifications and the age grid only in local currency.
Totals sheets appear at the end of the list:
Totals
Customers with credit balances
Vendors with debit balances
Age grid
If you output line items, for some items the field S(Simulation) is indicated in the last column. These are items inclearing documents that are open with regard to the key date (see point4). Note the following for the document display for such items:
The field Clearing Document Number contains the number of the documentwhose items were cleared. If you display the document for the item withS in the list with the document number specified, thebusiness partner items are displayed under Cleared Items.
For the evaluations below you can also write the line items in adataset. The items are transferred to the dataset with the DDICstructure FKKOP_COPY. The name of the dataset is defined via the logicalfile name FI_CA_OPEN_ITEMS (: Name of report, <(>
<<)>PARAM_2>: Name of user). If you have selected this option, the nameof the dataset described is output after the totals sheets.
If you have not set the indicator No Totals in Transaction Currency, thereport prints and exports the totals in transaction currency in additionto the local currency selected with the reclassification totals. Usingthe overall total in local currency, the program decides for eachpartner whether the account has to be reclassified.

Precondition
If a reclassification of customers with credit balances or vendors withdebit balances is necessary, you have to enter the receivables andpayables accounts that have to be reclassified for the financialstatements in Customizing (see IMG structure Contract AccountsReceivable and Payable -> Closing Preparations -> Reclassification).There you can activate the display of the reclassifications for accountgroups and company code groups as well as for individual accounts.

Further_hints
Authorization checks
To fulfill the German Principles of Data Access and Verifiability ofDigital Documentation (GdPdU), in addition to the standard authorizationchecks (company code and business area), you can also use the report tocarry out authorization checks for the auditor. You define the controldata for these checks in tables TPCPROG, TPCUSERN, and TPCDATEN.
In table TPCPROG you can activate the checks for program RFKKOP03.