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Purpose

This document will show the difference in account types in SAP Business Planning and Consolidation for NetWeaver.

Overview

There are 2 categories of accounts – Balance sheet account and Profit and Loss accounts. Each category has its corresponding account types.

Balance sheet accounts are Assets and Liabilities and Equity. The corresponding ACCTYPE are AST for Assets and LEQ for Liabilities and Equity.

Profit and Loss accounts are Income and Expenses with corresponding ACCTYPE as INC and EXP.

The difference in them is how data is assumed to be entered in BPC and how it is extracted from it.

For Balance sheet accounts the data is always entered up to the end of a period. This means that Balance sheet at the end of certain month will show the actual state of a company in a financial year.

For Profit and Loss accounts, data in a certain month is entered as movement. It means that data in a month will show what a company has earned/lost only in this month. 

Account types

How let’s have a look at all this on sample data in BPC.

Balance sheet accounts

For the sake of simplicity we will look at account dimension only. Account dimension has Balance Sheet accounts and Profit and Loss accounts.

Please notice that Balance Sheet accounts are of type AST and LEQ, which stand for Assets and Liability and equity.

ID

EVDESCRIPTION

PARENTH1

ACCTYPE

BALANCE

Balance

 

AST

TOTAST

Assets

BALANCE

AST

AST1

Cash

TOTAST

AST

AST2

Accounts Receivable

TOTAST

AST

TOTLEQ

Liabilities and Equity

BALANCE

LEQ

LEQ1

Liabilities (e.g. Accounts Payable)

TOTLEQ

LEQ

LEQ2

Equity (e.g. Stock)

TOTLEQ

LEQ


Assets account is a total of Cash and Accounts Receivable, Liabilities and Equity is a total of all liabilities and equities of a company.

A sum of the both account should be equal to zero and this should be shown at the very top Balance account.

Let’s have a look at data. Let’s say we are interested in data for Nov, Dec 2012 and total balance for 2012.



2012.NOV

2012.DEC

 2012.TOTAL

BALANCE

Balance

 0.00

  

 

TOTAST

Assets

 120.00

  

 

AST1

Cash

100.00


 

AST2

Accounts Recivable

20.00


 

TOTLEQ

Liabilities and Equity

 120.00

  

 

LEQ1

Liabilities (e.g. Accounts Payable)

50.00


 

LEQ2

Equity (e.g. Stock)

70.00


 


A sample data is entered above for Nov 2012. The data shows that balance is 0.

The balance in November shows the state of the company by the end of Nov 2012, which means it is not the balance only for one month (Nov 2012) but a “cumulative” balance of the company for 2012 by the end of Nov 2012.

Thus, when data is entered in Dec 2012 it will show the balance Dec and the whole year.



2012.NOV

2012.DEC

 2012.TOTAL

BALANCE

Balance

 0.00

 0.00

 0.00

TOTAST

Assets

 120.00

 130.00

 130.00

AST1

Cash

100.00

90.00

 90.00

AST2

Accounts Recivable

20.00

40.00

 40.00

TOTLEQ

Liabilities and Equity

 120.00

 130.00

 130.00

LEQ1

Liabilities (e.g. Accounts Payable)

50.00

70.00

 70.00

LEQ2

Equity (e.g. Stock)

70.00

60.00

 60.00


Please have a look at 2012.Total which equals to 2012.Dec. These are correct figures.

Now, let’s have a look at the same figures at a bit different angle. What will we see when looking at Periodic vs YTD for Nov, Dec and Total? Will the figures sum up? No. This is because it is a balance sheet accounts.

Here is the same example for Periodic and YTD view.



Periodic

Periodic

Periodic

Year To Date

Year To Date

Year To Date



2012.NOV

2012.DEC

 2012.TOTAL

2012.NOV

2012.DEC

 2012.TOTAL

BALANCE

Balance

 0.00

  0.00

  0.00

  0.00

 0.00

0.00

TOTAST

Assets

 120.00

 130.00

 130.00

 120.00

 130.00

130.00

AST1

Cash

100.00

90.00

 90.00

100.00

90.00

90.00

AST2

Accounts Recivable

20.00

40.00

 40.00

20.00

40.00

40.00

TOTLEQ

Liabilities and Equity

 120.00

 130.00

 130.00

 120.00

 130.00

130.00

LEQ1

Liabilities (e.g. Accounts Payable)

50.00

70.00

 70.00

50.00

70.00

70.00

LEQ2

Equity (e.g. Stock)

70.00

60.00

 60.00

70.00

60.00

60.00


Profit and Loss accounts

Moving to Profit and Loss accounts. Here they are in account dimension. Please notice that P&L accounts are of INC and EXP account type. They stand for Income and Expense correspondingly.

ID

EVDESCRIPTION

PARENTH1

ACCTYPE

PL

PROFIT/LOSS

 

INC

PROFIT

Sales

PL

INC

COST

Cost of sales

PL

EXP


Above is a very simple example of P&L accounts. The company has profit and costs. Profit minus Costs is what the company has at the end of a period as a profit (if the result is positive) or loss (if the result is negative). The sum is shown at PL account. Let’s have a look at PL for the same period of time (Nov, Dec, Total).



2012.NOV

2012.DEC

 2012.TOTAL

PL

PROFIT/LOSS

 50.00

 

 50.00

PROFIT

Sales

100.00


 100.00

COST

Cost of sales

50.00


 50.00


In Nov the company sold products for 100 currency units (cu) and had a cost of sales of 50 cu. In Nov the company finished with total profit of 50 cu. (100 + (-50) = 50). These figures show movement of money just in Nov. (we assume the company did nothing in Jan-Oct 2012).

In Dec the company sold products for 200 cu having costs of 50 cu. The total for Dec would be 150.



2012.NOV

2012.DEC

 2012.TOTAL

PL

PROFIT/LOSS

 50.00

  150.00

 200.00

PROFIT

Sales

100.00

200.00

 300.00

COST

Cost of sales

50.00

50.00

 100.00


The data above shows that 2012.Total adds up figures for Nov and Dec, which is correct. This is showing the total result of the company in regards to profit. The company made 50 cu in Nov plus 150 cu in Dec which is 200 cu totally in 2012.

Now let’s have a look at Periodic vs YTD for PL accounts.



Periodic

Periodic

Periodic

Year To Date

Year To Date

Year To Date



2012.NOV

2012.DEC

 2012.TOTAL

2012.NOV

2012.DEC

 2012.TOTAL

PL

PROFIT/LOSS

 50.00

 150.00

 200.00

 50.00

 200.00

 200.00

PROFIT

Sales

100.00

200.00

 300.00

100.00

300.00

 300.00

COST

Cost of sales

50.00

50.00

 100.00

50.00

100.00

 100.00


Please notice that Periodic figures for Dec do not match YTD figures in Dec. This is because for YTD view we want to see how much money the company made/lost by the end of a certain period (Dec in this case). For YTD Dec that would be PL 50 + 150 = 200, Profit 100 + 200 = 300 and Cost 50 + 50 = 100.

Sign of data for in BPC and BW (BPC NW)

Let’s have a look at with what sign data is stored at BW level for different types of accounts.

The table of input sign at BPC level, corresponding BW sign.

ACCTYPE

Input value

BW sign

Reporting value

AST

-

-

-

AST

+

+

+

LEQ

-

+

-

LEQ

+

-

+

INC

-

+

-

INC

+

-

+

EXP

-

-

-

EXP

+

+

+


Let’s have a look at sample data to see the signs at BPC level (input and reporting) and BW. Here is BPC input data and BW in one table.

Account

BPC

BW

AST_MINUS

-10.00

-10.00

ASP_PLUS

10.00

10.00

LEQ_MINUS

-20.00

20.00

LEQ_PLUS

20.00

-20.00

INC_MINUS

-30.00

30.00

INC_PLUS

30.00

-30.00

EXP_MINUS

-40.00

-40.00

EXP_PLUS

40.00

40.00

Related Content

Related Documents

ACCTYPE help.sap.com

Related Notes

1518446 - BPC NW: Aggregation of amounts for AST and LEQ accounts at quarter and year level  

Label

Account type, property, dimension, formula, acctype, member, sbop pc, netweaver, planning and consoldiation

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