Finance & Controlling
What is Leading Ledger (0L)?
The main SAP ledger, usually 0L, that reflects the group accounting principle and integrates with controlling.
Each company code has exactly one leading ledger, with non-leading ledgers holding alternative accounting principles such as local GAAP. In S/4HANA all ledgers live in ACDOCA. Parallel accounting tests compare results across ledgers.
Related terms
General Ledger
The complete record of all financial transactions of a company, organized by GL account.
Parallel Accounting
Maintaining books according to several accounting principles, such as IFRS and local GAAP, in the same system.
Extension Ledger
An S/4HANA ledger that stores only delta postings on top of an underlying standard ledger.
Universal Journal
The single S/4HANA line-item table (ACDOCA) that stores General Ledger, controlling, asset, and material-ledger postings together.
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