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SAP FI - Financial Accounting

SAP FI turns every sale, purchase, production run and payroll into journal entries, and builds the trial balance, financial statements and statutory books from them. In S/4HANA, actual line items from FI, CO, asset accounting and the Material Ledger meet in one table, the Universal Journal.

Part of these processes

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Connected modules

Process

Record to report in SAP FI

A logistics event becomes a journal entry, stays an open item until it is cleared, and reaches the statutory books when the period closes.

01Accounts and ledgersFS00 · company code
Local or group chart
02Automatic postingsOBYC · VKOA
From MIGO, MIRO, VF01
03Open itemsFB60 · FB70
Tracked until cleared
04Payments and bankF110 · F0770 · FF_5
Cleared by the statement
05Period-end closeFAGL_FCV · OB52
Filed months are locked
06Statutory outputF1515 · TR_ELDGR_REP
Provider does XBRL and filing

Layers

Layers of the Universal Journal

Every posting creates a header (BKPF) and an entry view (BSEG); the general ledger view is kept per ledger in ACDOCA.

01
Source events
- Goods receipt (MIGO)
- Supplier invoice (MIRO)
- Billing document (VF01)
- Depreciation (AFAB)
- Manual entry (FB50)
02
Accounting document
- BKPF: header
- BSEG: entry view
- Open item management
03
ACDOCA line
- Leading, parallel ledgers
- Account and cost center
- Profit center, segment
- Profitability attributes
- Asset and material
04
Outputs
- Trial balance, statements
- Management reports (CO)
- e-Ledger data
- Group reporting

Scope

What we set up in SAP FI

Charts of accounts and TDHP
Operating, country and group charts; the Turkish uniform chart (TDHP) as the operating chart or as an alternative one.
Ledgers and parallel valuation
Leading ledger 0L, parallel ledgers for Turkish tax (VUK) and IFRS, an extension ledger kept for adjustments only.
Payables and receivables
Business partner roles FLCU00, FLVN00; VAT and VAT withholding tax codes, withholding tax types; F110 payment run.
New Asset Accounting
Asset classes, depreciation charts, areas; VUK Art. 320 pro-rata depreciation and IFRS useful lives in separate areas.
Bank accounting
House banks and accounts, electronic statements via FF_5, open item matching rules. Cash positioning sits in SAP FSCM.
Period-end close
Foreign currency valuation in FAGL_FCV, accruals, OB52 period locks and year-end carryforward with FAGLGVTR.

Current state

How S/4HANA reshaped SAP FI

Line items now live in the Universal Journal (ACDOCA), yet BKPF headers and the BSEG entry view remain. Totals and index tables such as GLT0, FAGLFLEXT and BSIS became compatibility views.
A cost element is now a G/L account defined in FS00 by its account type. Secondary costs appear in the G/L, and since FI and CO share one set of line items, no reconciliation is needed.
New Asset Accounting is mandatory: each depreciation area maps to an accounting principle, AJRW is no longer needed and asset balances carry forward with FAGLGVTR.
Customers and suppliers are Business Partners; finish CVI before conversion. Universal Parallel Accounting (2022) cannot be switched off; with existing postings it needs a migration project.

Localization

Türkiye: e-documents, confirmation, IFRS

e-Ledger and TDHP
Since 2025 balance-sheet taxpayers keep an e-Ledger. TDHP is the operating or the country chart; with TR_ELDGR_ALTR_COA set, the report uses alternative account numbers.
E-Ledger
e-Invoices from FI
For FB70 customer invoices to create an eDocument, the FI_INVOICE source type is activated per company code and mapped to an eDocument type.
E-Invoice
Balance confirmations after Ba-Bs
With Forms Ba and Bs gone, confirmations run on account balances. Negzel's E-Reconciliation takes them from SAP and tracks letters, reminders and replies on one screen.
E-Reconciliation
Two ledgers for VUK and IFRS
Negzel's IFRS Package posts discounting, FX valuation and deferred tax adjustments to a parallel IFRS ledger in SAP; the statutory ledger stays as it is.
IFRS Package

From the field

Situations we meet in SAP FI projects

Ba-Bs reports are still running. The Ba and Bs forms were abolished from the September 2024 period by VUK General Communiqué No. 565. Retire the reports and custom code, and keep them archived for corrections to earlier periods.
Group chart and TDHP want different balances. Group reporting and the statutory trial balance need different account breakdowns. Pick the model early, and finish the alternative account mapping and test it against e-Ledger output before go-live.
Tax and IFRS differences are fixed by hand. When depreciation and valuation differences share one ledger, someone books adjustments every month. Set up a parallel ledger or depreciation area and keep the extension ledger for adjustments only.
The technical clearing account keeps a balance. If depreciation areas and accounting principles do not line up in the move to New Asset Accounting, integrated acquisitions get stuck there. Run consistency checks and close earlier years cleanly first.

FAQ

Questions about SAP FI

What is SAP FI and what are its components?

SAP FI is the financial accounting module of SAP ERP and S/4HANA and holds the records behind external reporting. Its components are general ledger (FI-GL), receivables (FI-AR), payables (FI-AP), asset accounting (FI-AA) and bank accounting (FI-BL). Logistics and payroll create an FI document whenever an event affects the books.

Did S/4HANA remove the BSEG table?

No. BKPF remains the document header and BSEG the entry view, while ACDOCA holds the ledger view. What went away were totals tables such as GLT0 and FAGLFLEXT and index tables such as BSIS and BSAD. Compatibility views with the same names let old reports keep reading data.

How is the Turkish e-Ledger produced from SAP?

The Turkish e-Ledger report (TR_ELDGR_REP) in SAP Document and Reporting Compliance produces a monthly TXT or CSV file from journal entries in the Run Statutory Reports app. An authorized service provider of your choice converts the files to XBRL and submits them to the Revenue Administration (GİB). Entries in a filed month can no longer change.

Which SAP tool plans and monitors the period-end close?

FX valuation, accruals, period locks and balance carryforward each run with their own FI transactions. To sequence and monitor these steps across company codes and systems, SAP's strategic solution is SAP Advanced Financial Closing; it is available from S/4HANA 1909 and needs a separate license. The older Financial Closing cockpit has had no new features since 2023 FPS02.

How should SAP handle inflation adjustment for 2025 to 2027?

Under Law No. 7571, no inflation adjustment is made for tax purposes in fiscal years 2025, 2026 and 2027, and revaluation under Article 298/Ç of the Tax Procedure Law is possible. IAS 29 is a separate regime. S/4HANA on premise has no standard inflation solution for Türkiye (SAP Note 3378302), so tax and IFRS ledgers are separated and the adjustment is built with an add-on.

Does a common chart of accounts consolidate group companies?

No. A common or group chart of accounts gives combined reporting, but it does not run legal consolidation steps such as eliminations or minority interest. That is the job of SAP Group Reporting (SAP S/4HANA Finance for group reporting).

Sources12 sourcesSAP Help Portal, Resmî Gazete, GİB +1

Sources checked as of October 2026.

SAP Consulting

Fit your SAP FI design to the e-Ledger calendar

We'll look at your chart of accounts and ledger setup and agree with you where to begin.

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SAP FI - Financial Accounting

Layers of the Universal Journal

Source events

Accounting document

ACDOCA line

Outputs

Charts of accounts and TDHP

Ledgers and parallel valuation

Payables and receivables

New Asset Accounting

Bank accounting

Period-end close

How S/4HANA reshaped SAP FI

Türkiye: e-documents, confirmation, IFRS

e-Ledger and TDHP

e-Invoices from FI

Balance confirmations after Ba-Bs

Two ledgers for VUK and IFRS

Fit your SAP FI design to the e-Ledger calendar

SAP module consulting