2138853 - Financial Statements Report Displays G/L Account Twice in the Balance Sheet

You run the Financial Statements report using a balance sheet reporting structure of type 1- Cumulative. You have defined CASH account XXX to be appearing either on the assets side or on the liabilities side of the balance sheet (XXX represents a G/L account ID).
Instead, the account appears twice in the report, showing a credit balance on liabilities side and a debit balance of asset side.

SAP Business ByDesign

1. In the General Ledger work center go to the Reports - List view. 
2. Find and open the Financial Statements report. 
3. Select the balance sheet structure ZXYZ (ZXYZ represents the ID of a balance sheet reporting structure). 

You notice account XXX of type CASH appears twice, on the assets side as well as on the liabilities side of the balance sheet. 

Double-check the settings in Fine Tuning:

1. In the Business Configuration work center access the Charts of Accounts, Financial Reporting Structures, Account Determination activity. 
2. Choose the Edit Financial Reporting Structures link.
3. Select the relevant reporting structure ZXYZ and press Edit. 
4. Locate CASH account XXX. You verify that on asset side the Show Only field is set to Debit Balance. On liabilities side the Show Only field is set to Credit Balance. 

• For the CASH account XXX there are sub-ledger transactions as well as transactions without sub-ledger involvement (originating, for example, from journal entry voucher postings without subledger involvement or data migrations etc.) recorded. The balance without sub-ledger is not associated with a house bank account.
• In general, the financial reporting structure logic is designed to bundle items of the same type so that they only appear on one side of the balance sheet.
• The report pools together

- all items posted with cash sub-ledger involvement and in association with a house bank account and

- all items posted without sub-ledger involvement and without house bank account association.

As a result, the report may show the balance of all cash ledger items on the asset side and the balance of all non-(or misceleneuous) sub-ledger items on liabilities side.

The balances are still cumulated, but in dependence of their common features (here sub-ledger and without subledger).

To verify this logic, use the G/L accounts - Line items or the Trial Balance report:

1. In the General Ledger work Center go to the Reports - Lists and select the G/L accounts - Line items or the Trial Balance report. 
2. Add all required parameters and press Apply. 
3. Move the Subledger Account Type attribute from Not Currently Shown to Rows. 
4. You can see the postings to the CASH subledger as well as without sub-ledger for account XXX. 
   

The system works as designed.

If the transactions without sub-ledger originate from journal entry vouchers of type 00047 - Manual Posting - Journal Entry Voucher which are always created without sub-ledger involvement, you could reverse these postings.

Then create new journal entry vouchers with CASH sub-ledger involvement: Choose Journal Entry type 00083-Manual Entry for Cash and select the respective screen variant, either 624 - Manual Adjusting Entry for Cash or 636-manual Write Up/Write Down for Cash.

Or, if the non-sub-ledger relevant postings relate to data migration or previous fiscal years, you could restrict the fiscal year/accounting period parameters to display values in a period where only sub-ledger relevant postings got generated.

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