Tables T077S & T077Z (acct grp for G/L accts) http://fuller.mit.edu/SAPDocs/gl_acct_grps.

html

T077S & T077Z

Acct Groups for G/L Accounts

T077S-KTOKS Type T077S-VONNR T077S-BISNR T077Z-TXT30

ALL 000000 ZZZZZZZZZZ All Fields
balance
ASTF sheet 170000 199999 Asset Accounts - Fixed (includes contra-asset accounts - e.g., 170040)
balance
ASTL sheet 100000 169999 Asset Accounts - Liquid
CEXP not used 650000 659999 Calculated Expenses
income
EXPN (P&L) 400000 499999 Expenses - Primary Cost Elemen
FEED both 900000 900099 External Feed Systems
balance
FUND sheet 300000 399999 Fund Accounts
balance
IAFX 102000 102999 Investment Assets - Fixed
sheet
balance
LIAB sheet 200000 299999 Liabilities
income
REVN (P&L) 800000 899999 Revenue Accounts
income Settlement Accounts (balance sheet cost collectors, Internal Orders
SETL (P&L) 600500 600599 below 1330000, settle to these)

Balance Sheet Accounts

Debit (left) Credit (right)
Assets Liabilities
Fund Accounts
Assets = Liabilities + Equity

Income Accounts (P&L)

Debit (left) Credit (right)
Expenses Revenue
Expenses reduce Revenues increase
Equity Equity

Where are the contra accounts? Accumulated depreciation is a contra-asset account. Estimated
uncollectible receivables is a contra-asset account. There has been a suggestion that discounts should
be contra-revenue accounts.

I found 4 G/L accounts with "Depr" in their description. Three of them are balance sheet accounts and
one of them is an expense account:

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Tables T077S & T077Z (acct grp for G/L accts) http://fuller.mit.edu/SAPDocs/gl_acct_grps.html

Dave found an FI posted depreciation transaction (doc type AF = Depr. postings) for me (170040):

Posting Key 75 is a credit to assets (so what does 501 represent? Planned depreciation - It is
asset transaction type):

Posting Key 40 is a debit to G/L (the expense depreciation)

This transaction increases accumulated depreciation by posting a credit to this contra-asset account
and increases expenses by posting a debit to the expense account.

External asset acquisition:

Retirement from new acquisition without revenue:

2 of 3 31-Dec-10 9:26 AM
Tables T077S & T077Z (acct grp for G/L accts) http://fuller.mit.edu/SAPDocs/gl_acct_grps.html

Retirement without revenue:

Planned depreciation:

Last Updated on 02/27/2001

By Carolyn Fuller
Email: fuller@mit.edu

3 of 3 31-Dec-10 9:26 AM