1. Objective and Scope

1.1. Objective of this Operation

This task has been created to ensure that the non-recurrent amounts with FLOWS F24 and F37 in the Balance Sheet are matching the amount for non-recurrent items in the P&L.

1.2. Scope

This control is applicable for all countries in PF1 - FR, BE, LUX, IT, DE, AT, CH, PT, ES, NL.

2. Definitions

Definitions should be added in the Finance Glossary - Add definition and link it to respective Letter in Finance Glossary 

See Finance Glossary:

• PF1
• BFC

3. Tasks description

Check: Non-recurrent items in BS vs P&L (FLOW F24 and FLOW F37 vs Non recurring items)

3.1. D+1: I check the Flow Control

1. Open transaction ZZF_BFC_FI_FLOW_AN with Variant BO-PROV CHECK as shown in the example below:

Data selection: Change for the company code to be checked and current Fiscal Year and Posting Period.

Additional Selection: The necessary headings for this check are automatically filled by the variant.

Log Options: Maintain at “Log to display”.

After execution the data will appear as follows:

In here, you will find the amounts per flow, “converted” to BFC language = ZA1= F25

However, it is still possible to check which transactions types from SAP are linked to which BFC flows by clicking on  to see the correspondence table.

Also, there are a few columns with important information:

Flow Control - Indicator if some items not with Transaction type - i.e. variance between Closing Flow - (Opening Flow + all flows).

If you have something like “?????” before F00, you’ll have value in FLOW_CONTROL.

DT_Default or CT_Default - Indicates if a systematic default Flow is set in the system - Cross reference with the table of SQ00 - BFC_SETACCT.

ACCT_2_Sets  - Indicates if the Account is in 2 GS03 Sets of Accounts depending on the nature of the posting (Debit or Credit).

To start the check, you can first confirm that the Flow Control is still at 0 (should be at 0 since the check done in D+1).

3.2. D+3: I Check Non-recurrent items in BS vs P&L (FLOW F24 and FLOW F37 vs Non recurring items)

Afterwards, the flows for non-recurrent transactions, F24 and F37, together have to be equal to the amount in KE30 for non-recurrent items.

Example:

In this example, the sum of F24 + F37 = non-recurring items = 966,36

Conclusion:

If the amounts, like in the example above, are matching, everything is ok.

On the other hand, if the amounts are not matching, you’ll need to analyze why this is the case (you can start by checking the postings in the accounts with these flows like 4030000000 in FBL3N and compare to the documents in KE30 by clicking in the respecting heading and pressing F9 and identify possible documents creating the difference), report it and perform the necessary corrections.

End of document.