Accruals and deferrals (RAP) are used in SAP Business One to recognise expenses and income on an accrual basis if there is a time lag between payment and performance.
Detailed explanation/description:
In SAP Business One, RAP is used to correctly allocate business transactions to the period in which the economic service was rendered or received, regardless of the time of payment. A distinction is made between active RAP (ARAP) for prepaid expenses and deferred income (PRAP) for income recognised in advance.
In the standard scope of SAP Business One, accruals and deferrals are performed manually, e.g. through journal entries or recurring entries. There is no automatic allocation of income or expenses over several periods. Add-ons such as the Versino Financial Suite automate this process and offer a convenient solution for accrual-based postings, reversals and cancellations.
Integration into business processes
- Financial accounting: Correct period allocation of sales and expenses
- Cost accounting: Distribution of RAP to cost centers with the help of allocation rules
- Contracting: Recurring services, e.g. rental agreements, maintenance
Relevant modules and functions
- chart of accounts (Creation of corresponding G/L accounts for RAP)
- journal entries (manual recording of RAP)
- recurring bookings (recurring accruals)
- cost accounting (distribution to cost centres)
- Reports and customised queries (analysis and control)
Versino Financial Suite
the Versino Financial Suite automates the management of accruals and deferrals in SAP Business One. When invoices with a performance period are entered, prepaid expenses and deferred income are automatically posted and cancelled monthly. Cancellations are also automatically reversed. The solution is GoBD/DATEV-compliant, fully integrated into SAP and helps companies with complex accrual requirements in particular to save time and avoid errors.
Concrete application examples
- A company pays an annual rent in December for the coming year - ARAP in December, expenses spread monthly over the following year
- A customer pays in advance for a service provided over three months - PRAP in the month of payment, revenue pro rata per month
Best practices/instructions for use (optional):
- Use unique account names for RAP in the chart of accounts
- Carefully document accounting documents with references (e.g. contract numbers)
- Use add-ons for automation if regular accruals are required
Target group:
End users in accounting, key users, controllers, consultants, management
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