Ledger Definition

mySAP ERP The New GL

SAP AG 2004
Other
Ledger
HGB
Ledger
US GAAP
Ledger
Ledger Concept
Parallel Ledgers
There is exactly one leading ledger in every client.
In Customizing it is determined, which ledger in a client is
assigned the role of leading ledger.
The leading ledger reflects the accounting principle which is
used to generate the consolidated financial statement. It is
integrated with all subledgers and updated in all company
codes (if posting is not ledger-specific).
Example:

IAS
Ledger
Leading Ledger =
Group Ledger
SAP AG 2004
Ledger Attributes
New GL active ? FB FAGL_CHECK_GLFLEX_ACTIVE
There is precisely one leading ledger in New GL.
FB FAGL_GET_LEADING_LEDGER returns this.
The leading ledger inherits precisely these settings of this
posting code in every company code:
Fiscal year variant of the company code
Currency of the company code (Tr. OB22 Tab. T001,T001A)
Non-leading ledgers must be activated for the respective company
code. For every company code, you can have different fiscal year
variants and sub-quantities of the second and third house currency of
the leading ledger in the respective company code. The first currency is
always maintained in all non-leading ledgers.
The RWIN structures ACCHD and COBL now contain the new fields
RLDNR (ledger) and LDGRP (ledger group)


Leading-
Ledger
Other
HGB
US
SAP AG 2004
Representative Ledger of a Ledger Group
Every ledger is automatically created as a ledger group with the
same name.
There is exactly one representative ledger in each ledger
group.
Significance of the representative ledger:
Derivation of the period determination for the entry view.
(Updates in the respective ledgers, however, happen according
to the fiscal year variants per ledger)
Attention:
If the posting periods of the representative ledger are open,
then postings are made in all other ledgers, even if their
periods are closed.
SAP AG 2004
Define Ledger Group
The ledger group contains the leading ledger
the leading ledger is also the representative ledger.
If the group does not contain the leading ledger, then the
following applies:
If a group contains precisely one ledger, then the above-
mentioned condition applies, which states that this ledger is
also the representative ledger.
The assignment of the company code is relevant for the
following two conditions. The final correctness check is only
carried out at runtime:
If all ledgers of a group have a different fiscal year variant from the
company code to which they are assigned, then any ledger can be
flagged as the representative ledger.
If some of the ledgers have the same fiscal year variant as the leading
ledger of the company code and other ledgers have fiscal year variants
that differ from that of the company code, then one of the ledgers with
the identical fiscal year variant has to be flagged as the representative
ledger.
Please refer to the chapter documents for details!
SAP AG 2004
Ledger Group
FB FAGL_GET_REPRESENTATIVE_LEDGER returns the
representative ledger of a group
FB FAGL_CONTAINS_LEADING_LEDGER indicates, whether ledger
group and ledgers contain the leading ledger
FB FAGL_GET_LEDGER_FROM_GROUP returns ledgers with a
ledger group

Tables
FAGL_TLDGRP Ledger group
FAGL_TLDGRP_MAP Assignment of ledgers to ledger groups
FAGL_TLDGRPT Ledger group texts

SAP AG 2004
Ledger Group When to Post?
Ledger group Ledger FI-GL FI-SL CO-OM/PCA/others
initial initial all New GL all SL yes as
initial leading leading all SL yes in R/3
initial non-lead. non-lead. Orient. No
with lead. Initial compl. grp. all SL yes
w/out lead. Initial compl. grp. Orient. no

filled filled should not happen ( Dump)

Orient.: SL ledger, which have a GL ledger as the orientation ledger
(Example: Direct posting to a non-leading general ledger with
updating an SL ledgers).