The term Main accounts is not explicitly used in SAP Business One, but describes the top levels of a hierarchical structure. Chart of accounts. These main categories form the basis of the accounting structure and are used for systematic subdivision into balance sheet and income statement items. Income statement accounts.
Structure in the SAP chart of accounts:
- The chart of accounts in SAP Business One is ten-level hierarchical constructed.
- the Levels 1-3 contain titles and categories - they are regarded as superordinate structuring elements.
- Level 1 contains Eight main categories defined by the system:
- Assets
- liabilities
- Equity
- Proceeds
- Effort
- Financial result
- Income statement note 1
- Income statement note 2
- These Level 1 title appear in the chart of accounts dialogue window as "drawers" and cannot be changed.
Function of the main account structure:
-
- Divides the general ledger into Balance sheet elements and Success categories.
- Enables the Logical separation of assets, liabilities and profit and loss accounts.
- Basis for automatic analyses such as Balance sheet, income statement, cash flow and Change in equity.
Recommendation in SAP Business One:
- Of the Standard chart of accounts from SAP is delivered with predefined main categories.
- Levels 4-10 contain Active accountswhich are arranged below the main account structure.
- Sub-accounts and posting accounts are logically assigned based on this structure.
Visualisation and navigation:
- Blue lettering: Main categories (title level 1-3)
- Black/green lettering: Active accounts (level 4-10)
- Green: Accounts that are used in G/L account determination
Example: Under the main account "Proceeds" (level 1) contains the structure:
- Revenue accounts (e.g. 8000 Domestic sales revenue)
- Further breakdowns by product group or region via sub-accounts
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