Accruals Management - Manual Accruals

You create each accrual entry as an accrual object and assign it to an accrual item type. The accrual item type within the engine manages the processing of the accruals. You maintain a start and end date for which the accrual object is valid. You can create multiple accrual items per accrual object. For each accrual item, you specify the amount, ledger group, quantity, and accrual method, as well as the cost objects (Account Assignments tab) for the postings.

You enter the lump sum of the entire amount to be accrued per item; the accrual method (also defined in Customizing) specifies how the amount is broken down to the individual periods. The accrual item type defines the type of expense or revenue to be accrued.

In Customizing, you define whether to make an opening posting when the accrual object is created. The opening posting posts the total amount to be accrued to an accrual account.

You cannot change the accrual object category or the number of the accrual object. The calculated accrual amounts are displayed on the Calculated Accruals tab page.

In the accrual object display, for example transaction ACACTREE02 you can add attachments and/or notes to the accrual object. For example you can add a Microsoft Excel file or some document that explains why you created this accrual object.

Accrual objects have a time-dependency: If you can change the content of a field in the accrual object, this change is valid from a certain date Valid From on: Before this date, the old content of this field is valid. If such changes have been done, the corresponding drop-down listbox offers a separate date-interval in which the different contents are valid: Each change will lead to a new time-slice.

In the SAP S/4HANA Accrual Engine, Manual Accruals offers the possibility to upload accruals. The Microsoft Excel templates for the different use-cases can be downloaded in transaction ACACTREE02.

In the SAP S/4HANA Accrual Engine a review and/or approval process can be activated for the periodic accrual amounts. This feature was introduced for the other application Purchase Order Accruals. For Manual Accruals such a review and/or approval of the accrual amounts at the end of each period is usually not required. For further information please refer to the lesson Accruals Management — Purchase Order Accruals in this unit.

In the SAP S/4HANA Accrual Engine, transaction ACEPOSTINGRUN is used for posting the accrual amounts at period end. This transaction can be used to post the periodic accrual amounts for all applications that are using the Accrual Engine. In the selection screen there is a field Application Component, if the accruals for manual accruals should be posted, you enter the value ACAC in this field.

All postings that were done by the SAP S/4HANA Accrual Engine can be reversed using the reversal transactions FB08 (reverse a journal entry) and F.80 (mass reversal of journal entries). The postings can be identified by Reference Procedure = ACES4.

Reversing a whole journal entry using transaction FB08 or F.80 is sometimes not desired, because one journal entry can contain accrual postings from several accrual objects.

If you want to reverse the accrual posting of only a single accrual object, you can do this using the display transaction for the accrual object (ACACTREE02).