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irrespective of the payment made. Expenses are reported in the period in which they
occur, and that period is prior to the period in which the payment is made.
Deferral of expenses means that a payment is made in one period, but the expense
itself will be reported as an expense in a later period.
In Accrual/Deferral document method, provisions are made on a month’s end and the
same are reversed on the next month’s first working day.
On 23.11.2017:
On 01.12.2017:
Reversal of provision
On 05.12.2017:
Rent Payment
Rent a/c dr 50000
Path: SPRO -> Financial Accounting -> G/L Accounts -> Business Transactions ->
Adjustment Posting/Reversal -> Define Reason for Reversal
New
Reason for Reverse Posting
Now save it.
Path: Accounting -> Financial Accounting -> General Ledger -> Periodic Posting ->
Closing -> Valuate -> Enter Accrual/Deferral Document
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.
Path: Accounting -> Financial Accounting -> General Ledger -> Periodic Posting ->
Closing -> Valuate -> Reverse Accrual/Deferral Document
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.
Reverse Accrual/Deferral Document
Reverse Accrual/Deferral Document – Test Run Results
After this, we will click on button and the SAP system will show a
message that the document has been reversed like shown below.
I hope this tutorial gives you a good understanding of the concept of SAP accrual
deferral posting.
We will post one more transaction for provision of salaries on 30.11.2017
Reversal of Accrual/Deferral Document F.81