How posting key is managed in SAP FICO

Posting Key in SAP is a two digit numeric key defined to control the entry of document line items in a FI Transaction. Posting Key in SAP also specifies whether the line item is a debit or a credit entry, account type that can be posted (Vendors, Customers and General Ledger etc.) and the screen layout of line items.

For posting special General ledger transactions, special posting keys in SAP are used which are supplemented by a special GL indicator. The system uses the specifications (posting key and special G/L indicator) to determine the alternative reconciliation account.

SAP delivers standard posting keys for use;

Posting KeyDescription of Posting KeyAccount Type use for the posting keyUsage
01Customers invoicesCustomerDebit
02Reverse Credit MemoCustomerDebit
03Bank ChargesCustomerDebit
05Outgoing PaymentCustomerDebit
06Payment differencesCustomerDebit
08Payment ClearingCustomerDebit
09Outgoing debit postingCustomerDebit
11Credit memosCustomerCredit
12Reverse InvoiceCustomerCredit
13Reverse ChargesCustomerCredit
15Incoming PaymentCustomerCredit
16Payment differencesCustomerCredit
18Payment ClearingCustomerCredit
19Outgoing credit postingCustomerCredit
21Credit memosVendorDebit
22Reverse InvoiceVendorDebit
25Outgoing PaymentVendorDebit
26Payment differencesVendorDebit
28Payment ClearingVendorDebit
29Incoming debit postingVendorDebit
31Vendors invoicesVendorDebit
32Reverse Credit MemoVendorCredit
35Incoming PaymentVendorCredit
36Payment differencesVendorCredit
38Payment ClearingVendorCredit
39Incoming credit postingVendorCredit
40G/L accountG/L AccountDebit
50G/L accountG/L AccountCredit
70Debit AssetAssetDebit
75Credit AssetAssetCredit
80Inventory TakingG/L AccountDebit
81CostsG/L AccountDebit
82Inventory DifferenceG/L AccountDebit
83Price DifferenceG/L AccountDebit
84ConsumptionG/L AccountDebit
85Change in StockG/L AccountDebit
86GR/IR debitG/L AccountDebit
89Stock Inward MovementMaterialDebit
90Inventory TakingG/L AccountCredit
91CostsG/L AccountCredit
92Inventory DifferenceG/L AccountCredit
93Price DifferenceG/L AccountCredit
94ConsumptionG/L AccountCredit
95Change in StockG/L AccountDebit
96GR/IR CreditG/L AccountCredit
99Stock Outward MovementMaterialCredit

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