FINANCE PROCESS ยท CAPTURE
Journal entries translate business events into balanced accounting records.
Operational processes post automatically; finance also records manual journals. Every document carries company code, accounts, amounts, dates, currencies, and controlling dimensions.
How SAP controls it
Document types, posting keys, field status, ledgers, fiscal year variants, validation, substitution, workflow, and posting periods control entry.
Example
Finance accrues an unbilled utility cost by debiting expense and crediting an accrued-liability account.