Time: 2025-08-18 
Views: 238
[Foreword]
Decision has been deeply involved in the SAP field for more than 19 years and has been praised by many customers. In order to better help customers implement digital projects, the "Decision Expert Column" is completely free and open source, paying tribute to Musk's open source spirit!
Based on the senior capabilities of Decision's expert consultant team with more than 20 years of SAP experience, combined with Decision's 1,000+ successful project cases, this article summarizes and publishes the corresponding research experience and suggestions of enterprises in promoting ERP project implementation, and continues to escort the SAP implementation and delivery of enterprises.
[Problem description]
In sales activities such as project and engineering construction, equipment sales, and commissioning, due to the time lag between sales invoicing and revenue recognition, two sets of revenue accounts are set up in the system:
One: Plan Billing (PB) revenue;
The other: revenue recognized based on project progress acceptance.
In the SAP system, system invoices are issued using the VF01 transaction code according to the invoicing plan, and the system invoice data is transferred to the VAT invoice under the Golden Tax Expense item. When revenue is subsequently recognized, PB revenue is transferred to the official "Main Business Revenue" column through a secondary development program. The uncarried-forward PB revenue balance at the end of the period is consolidated into the "Accounts Receivable" column on the balance sheet as a deduction from "Accounts Receivable." The current problem is: PB revenue is also a profit and loss account, so how should the year-end balance be carried forward? If it is carried forward to "Profit for the Year/Profit Distribution - Retained Profit," it will be mixed with the balances of other profit and loss accounts, making it difficult to retrieve and report the following year's balance sheet. How can this be resolved?
VF01 System Invoice Voucher
Debit: Accounts Receivable
Credit: PB Revenue
Credit: Taxes Payable - VAT Sales
Secondary Development Platform: After revenue is confirmed, transfer the revenue voucher.
Debit: PB Revenue
Credit: Cost of Main Business
[Problem Analysis]
1. Set up different profit and loss account types and carry forward the balances separately.
[Solution]
1. Using transaction code FS00, copy the "Profit for the Year/Profit Distribution - Retained Profit" account.
In this example, profit and loss accounts are transferred to the "Profit for the Year" account.
2. Transaction code OB53 adds a profit and loss account type Z (corresponding to account 4103010000). Previously, there was only X.
3. Run transaction code FS10N to check the balance of the two PB income accounts at the end of 2024: 28,004,856.46.
4. Use transaction code FS10N to check the balance of two PB income accounts at the beginning of 2025: 0.
5. Transaction code FS00 modifies the profit and loss type of the PB income account.
6. Transaction code FAGLGVTR - Balance Carry Forward. You can see that the system transfers the profit and loss account to two accounts.
7. Use transaction code FS10N to check that the balance of account 4103010000, Profit for the Year - PB, is 0 at the end of 2024.
8. Use transaction code FS10N to check that the balance of account 4103010000, Profit for the Year - PB, at the beginning of 2025 is 28,004,856.46.
9. Adjust the balance sheet, extract the account range of "Accounts Receivable", add "4103010000 Profit for the Year - PB", and offset "Accounts Receivable" together with "PB Income".
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