Enter Accrual/Deferral Document (FBS1)

Purpose
Use this procedure to post accrual or deferral documents.
Trigger
Perform this procedure when it is necessary to post accruals or deferrals.
Prerequisites
None
Menu Path
Use the following menu path to begin this transaction:
Select Accounting Financial Accounting General Ledger Periodic
Processing Closing Valuate FBS1 - Enter Accrual/Deferral Doc. to go to
the Enter Accrual/Deferral Doc.: Header Data screen.
Transaction Code
FBS1
Helpful Hints
The R/O/C column in the field description tables below defines whether the field is required
(R), optional (O), or conditional (C).
On certain screens you may have to scroll to view some data entry fields.
This document will not automatically reverse. The Central Systems Administrator must
reverse this document using transaction F.81 Reverse Accrual/Deferral Document the
following month.
Procedure
1. Start the transaction using the menu path or transaction code.
Enter Accrual/Deferral Doc.: Header Data


2. As required, complete/review the following fields:
Field Name R/O/C Description
Document Date R The date the document is created
Example: 03/29/2005
Type R Key that identifies to which group of documents this document
will be assigned; Documents of the same type contain
common information which is relevant to posting and updating
of the value fields in the database.
Examples: SA (G/L Account Document)
JE (Dept Journal Voucher)
GT (Grant Cost transfer)
Company Code R Organizational unit within Financial Accounting
Enter: UC
Posting Date R The date on which a transaction in SAP will be posted to the
appropriate accounts; SAP will default this field to be the
current date, but changes are allowed. For items to be posted
in a future or past period, you must enter the posting date.
Field Name R/O/C Description
Period R Unit that subdivides a fiscal year
This field is derived from the document post date.
Example: 9
Currency/Rate R Monetary unit; The currency of the entity processing
transactions
Example: USD
Reference O Allows for further clarification of an entry by reference to other
sources of information, either internal or external to SAP; Any
SAP-posted document number can be used as a "reference"
when entering a new document.
Doc.Header Text R The document header text contains explanations or notes
which apply to the document as a whole.
You may want to include details of what expenses you
are accruing.
Reversal reason R The reason that an entry is reversed
Example: 05 (Accrual/Deferral Posting)
Reverse date R Date on which the reverse posting is to be made
Example: 04/01/05

3. As required, complete the following fields:
Field Name R/O/C Description
PstKy R Two-digit numerical key that controls how line items are
posted
Enter: 40 (Debit)
Account R Unique identification number, SAP uses several kinds of
accounts; SAP's general ledger accounts are similar to
standard accounts in most accounting systems. SAP
also uses sub-ledger accounts for customers (accounts
receivable), vendors (accounts payable), and assets
(asset accounts). These sub-ledger accounts roll-up to a
general ledger account.
Example: 535001 (Electric)
Sp.G/L O Specification used to indicate a selection of special G/L
documents; Special G/L business transactions include:
down payments, bills of exchange, etc.
This field is normally left blank. It is used for
certain down payment transactions and other
special situations.
Field Name R/O/C Description
Trans.type O Transaction type. Indicates type of asset transaction
(e.g., acquisition, depreciation, transfer, retirement)
This field is normally left blank. Use only in special
cases such as specific fixed asset, material, and
down payment transactions.

4. Click .
Enter Accrual/Deferral Doc.: Add G/L account item


Screens and fields may vary based upon the G/L account selected.
5. As required, complete the following fields:
Field Name R/O/C Description
Amount R Indicates the value of the line item of an accounting document
Example: 300.00
Field Name R/O/C Description
Tax Code O Indicates the type of tax and the amount of tax for a specific
line item
Example: i0 (letter i followed by zero)
Contract O Document used to define the terms of a sale agreed to by the
vendor and the company; Can specify the amount of material
and timeframe of the sale
Cost Center R An area of responsibility for capturing costs
Example: 1780000001 (Just Community)
Fund C A fund is a separate & distinct fiscal/accounting object
containing a complete self-balancing set of accounts used to
segregate cash and other financial resources, together with
associated liabilities, residual equities, and related changes.
Amounts are separated by fund so that certain activities can
be performed or objectives achieved in accordance with
special regulations, restrictions, or limitations. Funds are
classified into fund types, which have distinctive accounting
and reporting requirements.
Example: A100001 (General Funds Main)
This field only displays when applicable.
Text O Description field providing additional information for an entry
Example: Depart. Electric Utility Exp - March 2005

6. As required, complete the following fields:
Field Name R/O/C Description
PstKy R Two-digit numerical key that controls how line items are
posted
Enter: 50 (Cebit)
Account R Unique identification number, SAP uses several kinds of
accounts; SAP's general ledger accounts are similar to
standard accounts in most accounting systems. SAP also
uses sub-ledger accounts for customers (accounts
receivable), vendors (accounts payable), and assets (asset
accounts). These sub-ledger accounts roll-up to a general
ledger account.
Example: 200002 (A/P Vendor)
Sp.G/L O Specification used to indicate a selection of special G/L
documents; Special G/L business transactions include: down
payments, bills of exchange, etc.
This field is normally left blank. It is used for certain
down payment transactions and other special
situations.
Field Name R/O/C Description
Trans.type O Transaction type. Indicates type of asset transaction (e.g.,
acquisition, depreciation, transfer, retirement)
This field is normally left blank. Use only in special
cases such as specific fixed asset, material, and
down payment transactions.

7. Click .
Coding Block


8. As required, complete/review the following fields:
Field Name R/O/C Description
Business Area R Business Area is the campus to which the cost center is
assigned
Example: U
Asset O The asset number internally assigned by SAP to track the
asset
Cost Center R An area of responsibility for capturing costs
Example: 1780000001
Order O Sales, production, process, purchase, internal, or work order
number that uniquely identifies an object
WBS Element O Work Breakdown Structure Element
Field Name R/O/C Description
Fund R A fund is a separate & distinct fiscal/accounting object
containing a complete self-balancing set of accounts used to
segregate cash and other financial resources, together with
associated liabilities, residual equities, and related changes.
Amounts are separated by fund so that certain activities can
be performed or objectives achieved in accordance with
special regulations, restrictions, or limitations. Funds are
classified into fund types, which have distinctive accounting
and reporting requirements.
Example: A100001
Grant O An award to the university as additional resources to support
instruction, research, or public service; A type of financial
assistance awarded to an organization for the conduct of
research or other program as specified in an approved
proposal
Functional Area R Used to structure a public organization or enterprise
according to functional criteria; The functional area is required
in Funds Management in order to fulfill legal reporting
requirements subdividing an organization into functions.
Equivalent to function as defined by NACUBO.
Example: 4
Earmarked Funds O Funds that are used to reserve portions of a budget for
expected outgoings or incomings
Sales Order O Legal documents created with sales information such as
name of customer, materials purchased, quantities requested,
and price
Material O Substance or commodity that is bought or sold on a
commercial basis, or is used, consumed, or created in
production; a material can also be a service; Also, a number
identifying a material master record

9. Click .
Enter Accrual/Deferral Doc.: Add G/L account item (2)


10. As required, complete the following fields:
Field Name R/O/C Description
Amount R Indicates the value of the line item of an accounting document
Example: 300.00
Business Area R Business Area is the campus to which the cost center is
assigned
Example: U
Text O Description field providing additional information for an entry

11. Click .
Coding Block 2


12. As required, complete/review the following fields:
Note that the Coding Block window is different for line item #2. This window will vary
depending on whether you are posting to an expense account or a balance sheet account.
Field Name R/O/C Description
Business Area R Business Area is the campus to which the cost center is
assigned
Example: U
Fund R A fund is a separate & distinct fiscal/accounting object
containing a complete self-balancing set of accounts used to
segregate cash and other financial resources, together with
associated liabilities, residual equities, and related changes.
Amounts are separated by fund so that certain activities can
be performed or objectives achieved in accordance with
special regulations, restrictions, or limitations. Funds are
classified into fund types, which have distinctive accounting
and reporting requirements.
Example: A100001

13. Click .
Enter Accrual/Deferral Doc.: Correct G/L account item


14. Repeat Steps 3 through 13 until all required line items have been entered.
15. Click .
Enter Accrual/Deferral Doc.: Display Overview


16. Review the displayed information.
17. Perform one of the following:
If You Want To Go To
Make corrections to the document Step 18
Post the document Step 20

18. Double-click the line item to be changed.
Enter Accrual/Deferral Doc.: Correct G/L account item (2)


Displayed screen may vary based on line item selected.
19. Enter changes, as required.
20. Click .
Enter Accrual/Deferral Doc.: Header Data


The system displays the message, "Document XXXX was posted in company code UC."
21. You have completed this transaction.
22. Click until you return to the SAP Easy Access screen.
Result You have created an accrual document and established a future reversal date.