GL Coding Structures

To support different types of reporting and analysis, some GL accounts can be used in combination with sub-accounts, cost centers, and projects. These elements provide greater granularity in financial reporting. You can list balances for sub-accounts and cost centers separately, or summarize them under account codes.

Supplementary Analysis Fields (SAFs) provide reporting data on specific areas within GL accounts, cost centers, or projects. They are typically used to track the volume of sales or purchases of a product in a region in a given period.

Transactions are recorded in daybooks, which can enable temporary postings through links to accounting layers. The Chart of Account (COA) mask lets you combine accounts, sub-accounts, cost centers, and projects in a predefined posting framework.


	Account Type	Sub-Acct.	Cost Center	Project	SAF
Standard Accounts	Bank Account	Yes	No	No	No
	Cash Account	Yes	Yes	Yes	Yes
	Closing Account	Yes	No	No	No
	Cross-Company Account	No	No	No	No
	Customer Control Account	Yes	Yes	Yes	No
	Customer Payment Account	Yes	Yes	Yes	Yes
	Fixed Assets Account	Yes	Yes	Yes	Yes
	Inventory Control Account	Yes	Yes	Yes	Yes
	Open Items Account	Yes	Yes	Yes	Yes
	Standard Account	Yes	Yes	Yes	Yes
	Supplier Control Account	Yes	Yes	Yes	No
	Supplier Payment Account	Yes	Yes	Yes	Yes
	Tax Account	Yes	No	No	No
	WIP Control	Yes	Yes	Yes	Yes
System Accounts
	Auto Balance		No	No	No
	PO Receipts	Yes	Yes	Yes	Yes
	Realized Exchange Gain	Yes	No	No	No
	Realized Exchange Loss	Yes	No	No	No
	Result of Current Year	Yes	No	No	No
	Result of Previous Year	Yes	No	No	No
	Rounding Differences	Yes	No	No	No
	Unmatched Invoices	Yes	No	No	No
	Unrealized Exchange Gain	Yes	No	No	No
	Unrealized Exchange Loss	Yes	No	No	No

When creating GL accounts, you set the analytical parameters for the account on the Analysis tab in GL Account Create. When you define analysis for an account, you can specify the individual sources or targets for transaction amounts, such as cost centers or SAFs.

Important: After you have saved account setup data and used the account in postings, you can change the account setup to add extra analysis (project or cost center), but you cannot remove analysis. You can change the analysis limitation setting at any time.

You can also enable cost center and project analysis to analyze account entries. For accounts used in Financials transactions, you can change the analysis limitation setting to use the new values without restriction. However, you can encounter issues if you have changed the analysis limitation settings for GL accounts used in unposted operational transactions.