In this blog post you will learn how to analyze the use of one-time accounts in SAP using data analysis. You can very quickly estimate how intensively such accounts are used in your SAP and whether there are invoices with large amounts. I would like to take you through the three steps to follow to conduct an analysis of one-time accounts.
Part 2 of the series: “One-Time Accounts”
1. One-Time Accounts – The quick checklist for your accounting department
2. How to find one-time invoices in SAP in three steps
3. An unsparing look behind the scenes: How to analyze one-time accounts in SAP
4. Do you have power users with one-time accounts?
How to recognize one-time invoices?
In SAP, each entry line (BSEG table) can be individually marked as a one-time entry line. Based on this flag, you can set up a simple filter, so that all one-time operations can easily be found.
How to get data for an analysis of one-time invoices?
If you want to analyze one-time invoices in your SAP, you need the necessary data structures and data from your SAP system. Zap Audit automatically extracts all the necessary data from your SAP system.
Step 1: Provide an overview of the scope of one-time account usage
Get an overview of the scope of one-time account usage. The following SQL query determines vendor items (LIFNR field), which are marked as one-time transactions (XCPDD field = ‘X’), being credited (SHKZG field = ‘H’) for all credit items (KOART field = ‘K’). The number of posted documents, the sum of the posted items, the smallest and the largest item, as well as the mean value of all items. See my white paper for details of all the necessary SQL queries:
| LIFNR | XCPDD | NUMBER_DOCS | SUM(DMBTR) | AVG(DMBTR) | MAX(DMBTR) | MIN(DMBTR) |
| 1002720 | X | 220 | 93,640.31 | 480.45 | 9,164.80 | 7.56 |
| 1002822 | X | 25 | 21,113.05 | 838.06 | 8,165.66 | 18.00 |
The table above shows the usage of one-time transactions by way of example. There are two one-time accounts (1002720, 1002822) with a total of 245 documents (220 + 25). What is most striking is that the largest transaction exceeds € 8,000. Such amounts should be considered too high for one-time transactions. Check for the existence of items with particularly large amounts and whether this amount is consistent with any applicable company guidelines.
Step 2: Determine all one-time line items
Determine all credited one-time items (BUZEI field) in the relevant documents (BELNR field). See my white paper for details of all the necessary SQL queries.
| BELNR | BUZEI | LIFNR | XCPDD | DMBTR (Amount) |
| 2500014049 | 1 | 1002720 | X | 9,164.80 |
| 2500019151 | 1 | 1002521 | X | 8,165.66 |
| 2500018179 | 1 | 1002720 | X | 6,716.88 |
| 2500014819 | 1 | 1002521 | X | 4,600.00 |
| 2500019011 | 1 | 1002720 | X | 3,867.50 |
| 2500021917 | 1 | 1002720 | X | 3,841.32 |
| … | … |
The SQL Query sorts the one-time items by the amount of the entry line (DMBTR field) in descending order.
Step 3: Analyze one-time items with large amounts
In particular, take the one-time line items from step 2 that have a high amount. Determine whether such amounts are compatible with internal company guidelines.
In the next blog article of this series, you will find out what in-depth analyses can be performed to gain a more in-depth understanding of your one-time transactions.
