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The Sign-Off Table

Lesson 5 of 5

Testing

7 min

Parallel accounting is tested by comparison. Every test produces two (or more) sets of results, and the acceptance criterion is not "the numbers look right" but "every difference between ledgers is explained by design, and nothing else differs." That makes the expected result unusually precise: before the test you can list exactly which accounts should differ, by how much and why.

Build a difference register

Start with a register of designed differences between principles. Each row names the topic, the accounts affected, the ledger that carries the difference and the mechanism (ledger-specific posting, depreciation area, valuation area). The register becomes the expected result for reconciliation: any difference on the trial balance that is not in the register is a defect until proven otherwise.

Designed differenceMechanismLedgerAccounts
Asset componentizationIFRS depreciation area2LAccumulated depreciation, depreciation expense
Warranty provision top-upLedger-specific posting, group 2L2LWarranty expense, provisions
Foreign currency valuation rulesValuation area per principle0L and 2LExchange gains and losses, adjustment accounts
Inventory write-down reversalLedger-specific posting2LInventory adjustment, cost of sales

Extract from Contoso's difference register.

Test cases

  • Common transactions (supplier invoice, customer invoice, payment) post identically to every ledger.
  • Ledger-specific adjustments with a ledger group update only that ledger; a negative test with the wrong ledger group is caught in review.
  • Asset acquisition, depreciation, retirement and transfer post per depreciation area to the right ledger.
  • Foreign currency valuation posts per valuation area to the right ledgers.
  • Period-end closing, including ledger-specific posting periods, works for each ledger.
  • Balance carryforward runs for each ledger and opening balances match.
  1. ExtractTrial balance for 0L and 2L, same company code and period
  2. CompareAccount by account; list every difference
  3. MatchEach difference against the difference register
  4. ExplainTrace unexplained items to documents with ledger-specific lines
  5. ConcludeAll explained = pass; anything else = defect
Reconciling two ledgers.
The Sign-Off Table · thesignofftable.com/academy/sap-fin-303

Tools for comparison

Use the Trial Balance app (or FAGLB03 for single accounts) with the ledger as a parameter, once per ledger, and compare in a reconciliation workbook. Financial statements per ledger come from the same financial statement version in the ledger approach. To find the documents behind a difference, list journal entries for the account in the ledger with the difference and filter by ledger group or document type; ledger-specific postings stand out. For assets, run the asset history sheet per depreciation area.

Not in register, amount unexpectedDefect: investigate source documents
In register, amount wrongDefect in rules or data, e.g. useful life
Not in register, amount plausibleMissing design entry: confirm with Dan before accepting
In register, amount as designedPass
Triage of differences found in reconciliation.
The Sign-Off Table · thesignofftable.com/academy/sap-fin-303

Plan the test data so differences are easy to see. Use a small set of dedicated test assets with round values, one designed IFRS adjustment per policy topic, and foreign currency items in at least two currencies. Run the full month in the test client, close it, and reconcile. Then run a second month: some designed differences, such as depreciation, grow every month, while others, such as a one-off provision, should stay flat unless a new posting is made. A second period catches reversal and carryforward errors that a single period hides. Finally, repeat the reconciliation after balance carryforward into a new year, so you know the opening balances of each ledger still differ only as designed.

What would you do?

In UAT, Contoso's 0L and 2L trial balances differ on 14 accounts. 12 are in the difference register. The other two are freight accounts with a USD 3,400 difference. Grace asks if this can be accepted to keep the schedule. What should Priya say?

Key points
  • The expected result for parallel accounting is a register of designed differences.
  • Common transactions must post identically to every ledger.
  • Reconcile trial balances per ledger account by account; every difference must match the register.
  • Include assets per depreciation area, valuation per valuation area, carryforward per ledger and negative tests.

Check your understanding · not graded

Lesson check

  1. 1. What is the acceptance criterion for parallel accounting tests?

  2. 2. What is a difference register?

  3. 3. A supplier invoice posts different amounts in 0L and 2L. What does this indicate?