Transfer Account Statement
Application component: Contract Accounts Receivable and Payable
App type: SAP GUI
Description: Provisional postings are postings to contract accounts of business partners that you create although the amounts to be posted are not yet final. You enter these postings with projected or estimated values to satisfy accounting principles or to obtain meaningful figures for internal evaluations. If you have to create provisional postings to satisfy accounting principles, it may be necessary to update the amounts only in selected ledgers and not in all of them. To do this, assign a ledger group to the posting items including the business partner items.
Key features: Designating Provisional Postings Provisional postings are designated by clearing restriction H (FKKOP-AUGRS field). This clearing restriction cannot be removed by making changes to documents. Creating Provisional Postings Generally, provisional postings are created by feeder systems. In the Insurance industry component, the payment plan interface is used to transfer them. You can use a BAPI to create provisional postings. You can set the clearing restriction directly by using the RESTRICT component of the BAPIDFKKOP structure. You set a ledger group using the enhancement part of the BAPIDFKKOP structure. This structure is used for all customer-specific enhancements. Add the LDGRP field here in CI_BAPI_TE_DFKKOP with reference to data element LDGRP_KK. You can enter provisional postings in dialog from the SAP Easy Access screen under Account  Provisional Postings  Enter. The transaction is structured in the same way as the transaction for posting documents, but has some restrictions concerning processing functions: You cannot create statistical line items, down payments, or items with cash discount terms as provisional postings. If you specify a ledger group when posting, you cannot specify a value-added tax code or a withholding tax code.  Displaying and Processing Provisional Postings You display provisional postings the same as other documents from the SAP Easy Access screen under Document  Display (transaction FPE3). You change provisional postings the same as other documents from the SAP Easy Access screen under Document  Change (transaction FPE2). However, there are certain restrictions. For example, you cannot specify a cash discount percentage. In the account balance, you can exclude provisional postings or take them into account. Or you can restrict the display only to provisional postings. Final Posting If the final postings belonging to a provisional posting become available, then take back the provisional posting. To do so, you reverse the provisional posting. The reversal is performed in the same way as for all other documents. To take back a provisional posting only partially, create an offsetting entry with the partial amount. You can clear items subsequently from the SAP Easy Access screen under Account  Provisional Postings  Clear. The transaction is essentially the same as the account maintenance transaction (FP06), but there are a few functional restrictions. The following are not allowed: cash discounts, payment surcharges, exchange rate differences, small discrepancies within specified tolerance limits. You can only process items of one ledger group. You can also clear provisional postings automatically. The system automatically ensures that provisional postings are not cleared with other postings or with postings of other ledger groups. Caution However, during the clearing of provisional postings, the system does not check if the offsetting postings on the G/L account side are also equivalent. It is the responsibility of the user to ensure that postings are cleared only with correct accounting relationships. Closing Operations The open item list for a key date (transaction FPO1P or FPO1) and foreign currency valuation (transaction FPW1) take provisional postings into account. If you post provisional postings to ledger groups, you have to run the reports just mentioned separately for each ledger, since different balances or item totals can result for each ledger. If you then generate adjustment postings for closing preparation, the system posts these with a ledger group, which contains only the ledger with which you started the report. For each ledger, the system automatically contains a ledger group with the same name, and this ledger group contains only this ledger.