SAP FB50

It posts a general-ledger document (the enjoy single-screen transaction), used for direct G/L journal entries such as accruals and adjustments.

• Company code, document date, posting date.
• G/L account lines with debit/credit amounts.
• Cost assignment (cost center/order) for P&L accounts.
• Document type and text.

• Debits must equal credits (balanced document).
• Use for manual G/L entries; sub-ledger postings use FB60/FB70.
• Save as held/parked if not ready to post.

• "Posting period not open", closed period for the posting date.
• Unbalanced document.
• Missing cost assignment for a P&L account.

• Posting a sub-ledger item through a G/L account. A vendor or customer belongs in FB60 or FB70. Hitting the reconciliation account directly leaves the sub-ledger and the general ledger disagreeing, and the difference is found at close.
• Confusing document date with posting date. The posting date decides the period and the exchange rate; the document date is the source document's own. Getting them the wrong way round posts the right amount into the wrong month.
• Parking and forgetting. A parked document has a number and no postings, so it appears to exist and contributes nothing to a balance.
• Reversing by posting a mirror entry. The reversal function links the pair; a hand written opposite entry leaves two unrelated documents and an audit question.
• Empty line item text. In three months that text is the only explanation anybody has.