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Classic GL & New GL

Former Member
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Dear Friends,

Can you please precisely explain what is the difference between

1. Classic GL &

2. New GL


what is Special purpose ledger

what should be answered for this type of questions at the time of interview.

Because the interviewers are keen to know the precise answers for this.

I searched the forum but answers are not given in a comaparable manner.

So kindly do the needful.

Kind Regards,


Accepted Solutions (0)

Answers (5)

Answers (5)

Former Member


New GL accounting is the new funcationality which came into existence from ECC 5.0 Version in SAP which we call as mySAP ERP. Upto SAP 4.7EE we are using Classical GL Accounting. In Classical GL accounting General Ledger, Profit Center Acting, Reconciliation Ledger, Business Area, Spl Prupose Legers and Cost of Sales Accounting are different components but all these are incorporated in New GL accounting.

The New funcationalites included in New GL Accounting are,

1. Extended Data Structure:- This allows us to activate additional fields(e.g., segment) in the New GL table.

2. Parallel Ledgers:- This provides the ability to produce different sets of financial statments.

3. Document Splitting:- This allows real-time allocation of an account assignment object to all your balance sheet postings, this is particularly relevant when you have postings from subledgers.

4. Improved Management Reproting:- Profit centers are now part of GL, which allows you to produce departmental or management accounts directly from the GL.

5. Segment Reproting:- A segment is a new account assignment object that can be used to produce segment reports to provide an additional dimension. It helps in running analyses for objects at a level lower than company code. This is in line with the IFRS/IAS segement reporting requirements.

6. Fast Close:- A reduction in the amount of time needed to complete the period end cycle enables a fast close to be completed.

But for the above mentioned funcatioanities different configurations settings we has to go.

When coming to Special Purpose Ledgers:-

They are used in reproting. These are all basically user-defined ledgers, which can be maintained either as GL or subsidiary ones with various account assignment objects (with SAP-dimensions like cost center, business area, profit center etc or customer-defined dimensions like region, area etc)

Once defined, this functionalit helps you to reprot at various levels. Ideally you collect the information, combine them and create the totals. This is something like an additional reproting feature, and usage of this feature will have no effect on the regular funcationalities of SAP.

This also requires configurations.



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Hi all,

Can you explain me the reason why in a migration from R3 to S4Hana, the line item display in the FBL3N transaction is different.

In R3 - in the FBL3N Tcode I don't see the items I migrated, but in GLT0 I see them, that's why I migrated them.

In S4Hana - I do see the items in the FBL3N.

Note: The GL Account configurations is the same in both environment.

Thank you so much.

Former Member
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Hello PAYAL,

In SAP ECC5 and ECC6 New GL and Classic GL are two ways to implement General Ledger functionality.

Over classic GL, New GL provides lot of benefits. Benefits of the New GL include:

  • In classic GL an extension to the existing functionality is provided or,
  • Compared to classic GL, new functionality is provided, or
  • To perform functionality in Classic GL, provide a technologically superior way.

To understand which solution addresses the business requirements better, it is imperative to understand the differences between Classic and New GL. A comparative study of the basic differences between Classic GL and New GL has been listed below:

Former Member
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Active Contributor
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There are four main new functionalities in New GL

- Document Splitting

- Balanced Books

- Real-time integration with CO

- Parallel Ledgers

Please read URL below for more information.