SAP-22 Accrual Deferral Posting

author
June 16, 2023

 

Accrual Deferral Posting

In this tutorial, we are going to explain how these accounting postings are done in SAP FI. Here are the steps involved in SAP accrual deferral posting:

  1. Define reversal reason

  2. Enter accrual/deferral document

  3. Reverse accrual/deferral document

Step 1: Define Reversal Reason

Path: SPRO -> Financial Accounting -> G/L Accounts -> Business Transactions -> Adjustment Posting/Reversal -> Define Reason for Reversal

Click New Entries button and define Reason 09 with the following parameters:

  • Text: Accrual/deferral reversal for AZ10

  • Negative posting: Check this indicator. When we reverse a transaction, it will be shown at the same side instead of being shown on the other side. For example, if we reverse rent provision on 01.12.2017, it will be shown as the negative balance on the debit side instead of credit side, so that the net effect is zero.

  • Alternative posting date: Check this indicator. If we do not select this, the system allows us to reverse document only on the original posting date. If this check is selected, it allows reversal entry on any date.

Now save it.

Step 2: Enter Accrual/Deferral Document

Path: Accounting -> Financial Accounting -> General Ledger -> Periodic Posting -> Closing -> Valuate -> Enter Accrual/Deferral Document

Transaction code: FBS1

We will post a normal provision for rent by using FBS1 transaction and we will give a reversal reason and a reversal date. Document is posted on 23.11.2017 and is reversed on 01.12.2017. It means that provision of rent is made on 23.11.2017 and the same is reversed on 01.12.2017. This activity is a part of month end provisions in any company.

Step 3: Reversal of Accrual/Deferral Document

Path: Accounting -> Financial Accounting -> General Ledger -> Periodic Posting -> Closing -> Valuate -> Reverse Accrual/Deferral Document

Transaction code: F.81

Now, we will reverse the rent provision and salaries provision by entering transaction F.81 in the command field. Then, we will enter company code, reverse posting date, check test run and click on execute button.