3662230 - Segment and Profit Center Constants within a two-step Bank Statement posting

Symptom

When a cash receipt from a customer or an outgoing cash to a supplier is posted, it is not always immediately known which customer or supplier invoices are to be paid by this cash receipt/cash outgoing. Reasons could be for example an unclear reference to an invoice or a difference between the payment and invoice amount. For such cases, a two-step-posting is recommended, so that the G/L account's balance and the bank statement's closing balance are identical.

Difference between One-Step and Two-Step Posting.

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Environment

SAP S/4HANA Cloud Public Edition

Resolution

Initial situation: Existing customer/supplier invoice:

Examples:

Customer Invoice (Business Transaction Category RFBU - FI Postings):

	PostingKey	Debit/Credit	Account	Segment	Profit Center	Amount
001	01	DR	Customer	SEGMENT_1	PROFIT_CENTER_1	1000.00
002	50	CR	Revenues	SEGMENT_1	PROFIT_CENTER_1	-1000.00

On T-Account this looks as follows:

Supplier Invoice (Business Transaction Category RFBU - FI Postings):

	PostingKey	Debit/Credit	Account	Segment	Profit Center	Amount
001	31	CR	Supplier	SEGMENT_1	PROFIT_CENTER_1	-1000.00
002	40	DR	Expenses	SEGMENT_1	PROFIT_CENTER_1	1000.00

On T-Account this looks as follows:

1. First, a posting from the bank account against the cash receipt/outgoing account is made.

Since there no additional information available for this posting, the account assignment must be made to a default segment and if the profit center is marked as mandatory in the configuration activity Define Document Splitting Characteristics for General Ledger Accounting (ID 102322), then the account assignment of the posting must be made also to a default profit center.

If no default segment (and profit center have been maintained), the system raises the error message “Balancing field "&1" is not filled in line item &2” ( GLT2/201 ).

Otherwise, it will create the following journal entry:

Examples:

Cash receipt (Business Transaction Category RFPI - Incoming Payment):

	Posting Key	Debit/Credit	Account	Segment	Profit Center	Amount
001	50	CR	Cash Receipt (C/S)	DFLT_SEGMENT	(DFLT_PROFIT_CENTER)	-1000.00
002	40	DR	Main Bank Account (C/B )	DFLT_SEGMENT	(DFLT_PROFIT_CENTER)	1000.00

On T-Account this looks as follows:

Cash outgoing (Business Transaction Category RFPO - Outgoing Payment):

	Posting Key	Debit/Credit	Account	Segment	Profit Center	Amount
001	40	DR	Cash Outgoing (C/S)	DFLT_SEGMENT	(DFLT_PROFIT_CENTER)	1000.00
002	50	CR	Main Bank Account (C/B )	DFLT_SEGMENT	(DFLT_PROFIT_CENTER)	-1000.00

On T-Account this looks as follows:

To define a default segment and default profit center the following configuration possibilities exist:

Configuration activity "Edit Constant for Nonassigned Processes" (ID 120100). Here, you assign a default segment and/or default profit centers for the constant 0DFLT which will be taken for line items on processes for which it is not possible to derive the correct account assignment at the time when the document is posted.

Here, a controlling area specific default profit center can be maintained:

Note: The global profit center must be valid for all company codes, because it will be taken for each line item for which no profit center could be derived.

It is also possible to define a company code-specific default profit center:

Note: When you have configured a default profit center, but the profit center is not defined as mandatory document splitting characteristic in the configuration activity Define Document Splitting Characteristics for General Ledger Accounting (ID 102322), then it will be taken nevertheless for all line items for which it was not possible to derive a profit center. It will be for example also be used, when you post manual a journal entry and forgot to enter a profit center.

Configuration activity "Assign Default Profit Center to Accounts" ( ID 102529)

In this configuration activity default profit centers for each company code and account interval can be maintained. Here, for example, it would be possible to define a profit center for the main bank account which will be then taken for the first posting of the bank statement.

Note: The maintained default profit center will be always taken even when a profit center could be derived from somewhere else.

2. Second posting will be the clearing of the customer invoice/supplier invoice.

Here, the cash receipt/cash outgoing account will be posted against the customer/supplier account.

Here, the correct profit center is determined form the cleared invoice.

Examples:

Incoming Payment (Business Transaction Category RFPI - Incoming Payment):

	Posting Key	Debit/Credit	Account	Segment	Profit Center	Amount
001	40	DR	Cash Receipt	SEGMENT_1	PROFIT_CENTER_1	1000.00
002	15	CR	Customer	SEGMENT_1	PROFIT_CENTER_1	-1000.00

On T-Account this looks as follows:

Outgoing Payment (Business Transaction Category RFPO - Outgoing Payment):

	Posting Key	Debit/Credit	Account	Segment	Profit Center	Amount
001	50	CR	Cash Outgoing	SEGMENT_1	PROFIT_CENTER_1	-1000.00
002	25	DR	Supplier	SEGMENT_1	PROFIT_CENTER_1	1000.00

On T-Account this looks as follows:

3. Finally, the items on the cash receipt/cash outgoing account of the two postings must be cleared against each other. If the clearing of the customer invoice/supplier invoice was processed automatically or done via the app "Reprocess Bank Statement Items", then the assignment number of the items on the cash receipt/cash outgoing account of both postings are the same and can therefore automatically cleared. See Automatic Clearing

If the clearing of the customer invoice/supplier invoice was made e.g. via app "Post Incoming Payments"/"Post Outgoing Payments" then the clearing should be done manually via app "Clear G/L Accounts - Manual Clearing".

In addition, balancing lines will be created, because segment must always balance to zero within a document. If the profit center is also defined in the configuration activity "Define Document Splitting Characteristics for General Ledger Accounting" as zero balance, then balancing lines for the occurring segment/profit center combination will be created.

At the end the cash receipt/ cash outgoing account is updated with the correct segment and profit center derived from the customer invoice, which was not possible when the cash was first received by the house bank of the company.

Clearing of the cash receipt items (Business Transaction Category RFCL - Manual Clearing):

	Posting Key	Debit/Credit	Account	Segment	Profit Center	Amount
001	40	DR	Cash Receipt	DFLT_SEGMENT	(DFLT _PROFIT_CENTER)	1000.00
002	50	CR	Cash Receipt	SEGMENT_1	PROFIT_CENTER_1	-1000.00
003	40	DR	Zero Balance	SEGMENT_1	(PROFIT_CENTER_1)	1000.00
004	50	CR	Zero Balance	DFLT_SEGMENT	(DFLT _PROFIT_CENTER)	-1000.00

On T-Account this looks as follows:

Clearing of the cash outgoing items Business Transaction Category RFCL- - Manual Clearing:

	Posting Key	Debit/Credit	Account	Segment	Profit Center	Amount
001	50	CR	Cash Outgoing	DFLT_SEGMENT	(DFLT _PROFIT_CENTER)	-1000.00
002	40	DR	Cash Outgoing	SEGMENT_1	PROFIT_CENTER_1	1000.00
003	50	CR	Zero Balance	SEGMENT_1	(PROFIT_CENTER_1)	-1000.00
004	40	DR	Zero Balance	DFLT_SEGMENT	(DFLT _PROFIT_CENTER)	1000.00