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BPC ACCTYPE: what is AST, LEQ, INC and EXP? What account type sould be used?
created by Kirill Gromyko Share 0 on 17-Apr-2012 08:03, last modified by Kirill Gromyko on 17-Apr-2012 08:55 Tw eet 0 Like 0

Version 2

Introduction
Have you ever wondered why there are 4 types of account available in account dimension? What are LEQ, AST, EXP and INC and what type should be used and when? This document will show the difference in account types in SAP Business Planning and Consolidation.

Account types
There are 2 categories of accounts Balance sheet account and Profit and Loss accounts. Each category has its corresponding account types. Balance sheet accounts are Assets and Liabilities and Equity. The corresponding ACCTYPE are AST for Assets and LEQ for Liabilities and Equity. Profit and Loss accounts are Income and Expenses with corresponding ACCTYPE as INC and EXP. The difference in them is how data is assumed to be entered in BPC and how it is extracted from it. For Balance sheet accounts the data is always entered up to the end of a period. This means that Balance sheet at the end of certain month will show the actual state of a company in a financial year. For Profit and Loss accounts, data in a certain month is entered as movement. It means that data in a month will show what a company has earned/lost only in this month.

Example
How lets have a look at all this on a sample data in BPC.

Balance sheet accounts

For the sake of simplicity we will look at account dimension only. Account dimension has Balance Sheet accounts and Profit and Loss accounts. Please notice that Balance Sheet accounts are of type AST and LEQ, which stand for Assets and Liability and equity.
ID EVDESCRIPTION PARENTH1 ACCTYPE

BALANCE Balance
TOTAST
AST1 AST2

AST
BALANCE
TOTAST TOTAST

Assets
Cash Accounts Receivable

AST
AST AST

TOTLEQ
LEQ1 LEQ2

Liabilities and Equity

Liabilities (e.g. Accounts Payable) Equity (e.g. Stock)

BALANCE
TOTLEQ TOTLEQ

LEQ
LEQ LEQ

Assets account is a total of Cash and Accounts Receivable, Liabilities and Equity is a total of all liabilities and equities of a company. A sum of the both account should be equal to zero and this should be shown at the very top Balance account. Lets have a look at data. Lets say we are interested in data for Nov, Dec 2012 and total balance for 2012. 2012.NOV 2012.DEC 2012.TOTAL BALANCE Balance TOTAST AST1 AST2 TOTLEQ LEQ1 LEQ2 Assets Cash Accounts Recivable Liabilities and Equity Liabilities (e.g. Accounts Payable) Equity (e.g. Stock) 0.00 120.00 100.00 20.00 120.00 50.00 70.00

A sample data is entered above for Nov 2012. The data shows that balance is 0. The balance in November shows the state of the company by the end of Nov 2012, which means it is not the balance only for one month (Nov 2012) but a cumulative balance of the company for 2012 by the end of Nov 2012. Thus, when data is entered in Dec 2012 it will show the balance Dec and the whole year. 2012.NOV 2012.DEC BALANCE Balance TOTAST AST1 AST2 Assets Cash Accounts Recivable 0.00 120.00 100.00 20.00 120.00 0.00 130.00 90.00 40.00 130.00 2012.TOTAL 0.00 130.00 90.00 40.00 130.00

TOTLEQ Liabilities and Equity

LEQ1 LEQ2

Liabilities (e.g. Accounts Payable) Equity (e.g. Stock)

50.00 70.00

70.00 60.00

70.00 60.00

Please have a look at 2012.Total which equals to 2012.Dec. These are correct figures. Now, lets have a look at the same figures at a bit different angle. What will we see when looking at Periodic vs YTD for Nov, Dec and Total? Will the figures sum up? No. This is because it is a balance sheet accounts. Here is the same example for Periodic and YTD view. Periodic 2012.NOV BALANCE Balance TOTAST Assets AST1 Cash AST2 Accounts Recivable TOTLEQ Liabilities and Equity LEQ1 Liabilities (e.g. Accounts Payable) LEQ2 Equity (e.g. Stock) 0.00 120.00 100.00 20.00 120.00 50.00 70.00 Periodic 2012.DEC 0.00 130.00 90.00 40.00 130.00 70.00 60.00 Periodic 2012.TOTAL 0.00 130.00 90.00 40.00 130.00 70.00 60.00 Year To Date 2012.NOV 0.00 120.00 100.00 20.00 120.00 50.00 70.00 Year To Date 2012.DEC 0.00 130.00 90.00 40.00 130.00 70.00 60.00 Year To Date 2012.TOTAL 0.00 130.00 90.00 40.00 130.00 70.00 60.00

Profit and Loss accounts

Moving to Profit and Loss accounts. Here they are in account dimension. Please notice that P&L accounts are of INC and EXP account type. They stand for Income and Expense correspondingly.
ID EVDESCRIPTION PARENTH1 ACCTYPE

PL
PROFIT COST

PROFIT/LOSS
Sales Cost of sales PL PL

INC
INC EXP

Above is a very simple example of P&L accounts. The company has profit and costs. Profit minus Costs is what the company has at the end of a period as a profit (if the result is positive) or loss (if the result is negative). The sum is shown at PL account. Lets have a look at PL for the same period of time (Nov, Dec, Total). 2012.NOV PL PROFIT/LOSS 50.00 100.00 50.00 2012.DEC 2012.TOTAL 50.00 100.00 50.00

PROFIT Sales COST Cost of sales

In Nov the company sold products for 100 currency units (cu) and had a cost of sales of 50 cu. In Nov the company finished with total profit of 50 cu. (100 + (-50) = 50). These figures show movement of money just in Nov. (we assume the company did nothing in Jan-Oct 2012). In Dec the company sold products for 200 cu having costs of 50 cu. The total for Dec would be 150. 2012.NOV PL PROFIT/LOSS 50.00 100.00 50.00 2012.DEC 150.00 200.00 50.00 2012.TOTAL 200.00 300.00 100.00

PROFIT Sales COST Cost of sales

The data above shows that 2012.Total adds up figures for Nov and Dec, which is correct. This is showing the total result of the company in regards to profit. The company made 50 cu in Nov plus 150 cu in Dec which is 200 cu totally in 2012. Now lets have a look at Periodic vs YTD for PL accounts. Periodic 2012.NOV PL PROFIT/LOSS 50.00 100.00 50.00 Periodic 2012.DEC 150.00 200.00 50.00 Periodic 2012.TOTAL 200.00 300.00 100.00 Year To Date 2012.NOV 50.00 100.00 50.00 Year To Date 2012.DEC 200.00 300.00 100.00 Year To Date 2012.TOTAL 200.00 300.00 100.00

PROFIT Sales COST Cost of sales

Please notice that Periodic figures for Dec do not match YTD figures in Dec. This is because for YTD view we want to see how much money the company made/lost by the end of a certain period (Dec in this case). For YTD Dec that would be PL 50 + 150 = 200, Profit 100 + 200 = 300 and Cost 50 + 50 = 100.

Sign of data for in BPC and BW (BPC NW)

Lets have a look at with what sign data is stored at BW level for different types of accounts. The table of input sign at BPC level, corresponding BW sign. ACCTYPE AST AST LEQ LEQ INC INC EXP EXP Input value + + + + BW sign + + + + Reporting value + + + +

Lets have a look at sample data to see the signs at BPC level (input and reporting) and BW. Here is BPC input data and BW in one table. Account AST_MINUS ASP_PLUS BPC -10.00 10.00 BW -10.00 10.00

LEQ_MINUS LEQ_PLUS INC_MINUS INC_PLUS EXP_MINUS EXP_PLUS

-20.00 20.00 -30.00 30.00 -40.00 40.00

20.00 -20.00 30.00 -30.00 -40.00 40.00

Products: SAP BusinessObjects Planning and Consolidation

1610 View s Tags: report, measures, bpc, 10.0, periodic, bpc10, bpcnw 10, ytd, 7.5, bpc7.5

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2 Comments
Bhaskar Reddy 01-May-2012 00:11

Hi Kirill, Thanks for sharing valuable details on account setup at BPC. I had some doubts on behaviour of different account types and now I can see explanation in your blog. Regards, Bhaskar
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Jean-Hubert Guillot 18-Jun-2012 22:20

Hi, If my users want to visualize EXP with "-" when debited and INC with "+" when credited. It is common from a consolidation perspective. We then decided to have P&L accounts all under the account Type EXP. The behavior is until now all fine, but how can we guarantee that this option has really no consequence and that anywhere in the application, it won't have an unexpected consequence? In other words, that the account type is not used somewhere in the application in another place than for the display and storage conventions? I already have an example in the dashboard in the Miscrosoft version where the trend arrow are positioned in a different way based on the account type. Thanks for any comment, JH
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