Equalization accounts Profit and loss distribution

If you look at a balance sheet, the net profit for the year should correspond to the result of the income statement. This value is shown automatically by Scopevisio.
The adjustment accounts help to transfer the amount.

The G/L accounts from which the amounts result are displayed in the Balance sheet work report (here in green). Only the numbers 1, 2, 3 and 4 are shown for the Profit carried forward / Loss carried forward and Net profit and Net loss for the year lines, as these are values calculated by Scopevisio. The net profit for the year corresponds to the balance of the P&L accounts. You cannot perform a drill-down on these virtual lines.

To transfer the balances of the virtual accounts for profit carried forward or loss carried forward, you need the adjustment accounts, in SKR03 these are accounts 0860 and 0868.

The adjustment accounts are "ignored" in the financial reports.

You can find more information in the Scopeunity in the courses on annual financial statements.