SAP S/4HANA · Financial Accounting (FI)
BSEG
Transparent tableAccounting line itemsEntry view
The accounting document line items — the entry view of a financial document. In S/4HANA, BSEG still exists as a real table, but it is no longer the single source of truth: ACDOCA, the Universal Journal, is. BSEG holds the entry-view lines and drives open-item management; ACDOCA holds the enriched ledger view that analytical reports should read.
Primary key: MANDT · BUKRS · BELNR · GJAHR · BUZEI (client · company code · document number · fiscal year · line item). Links to the header BKPF on BUKRS · BELNR · GJAHR. BSEG is a real transparent table in S/4HANA — not a compatibility view like BSIS/BSIK.
◆Key fields (BSEG)
| Field | Key | In reports | Description |
|---|---|---|---|
| BUKRS | PK | ● | Company code. |
| BELNR | PK | ● | Accounting document number. |
| GJAHR | PK | ● | Fiscal year. |
| BUZEI | PK | ● | Line item number within the document. |
| SHKZG | ● | Debit / credit indicator (S = debit, H = credit). | |
| DMBTR | ● | Amount in local (company-code) currency. | |
| WRBTR | ● | Amount in document currency. | |
| HKONT | ● | G/L account (the account the line posts to). | |
| AUGBL | ● | Clearing document — set when the item is cleared. | |
| AUGDT | ● | Clearing date — blank while the item is open. | |
| KOSTL | ○ | Cost center — often blank here, populated in ACDOCA (RCNTR). | |
| PRCTR | ○ | Profit center — often blank here, populated in ACDOCA. | |
| UMSKZ | ○ | Special G/L indicator (down payments, guarantees, etc.). | |
| ZUONR | ○ | Assignment number — sort/grouping field. |
◆How BSEG relates to the rest of the model
BSEG is the entry-view line; the header, the enriched ledger view, and the open-item indexes sit in other objects and share the document key.
| Object | Holds | Joined on |
|---|---|---|
| BKPF | The document header — date, type, currency, status | BUKRS · BELNR · GJAHR |
| ACDOCA | The ledger view — enriched line, one per ledger, all assignments filled | BUKRS · BELNR · GJAHR · BUZEI |
| BSID / BSIK | Open-item indexes — now compatibility views over ACDOCA | customer / vendor + document |
BSEG is the entry view — the line as it was entered. ACDOCA is the ledger view — the same line enriched with every account assignment and written once per ledger (it adds the ledger key RLDNR that BSEG has no concept of). For analytics, read ACDOCA.
◆Not every line is here — entry view vs ledger view
A frequent trap on conversion: assuming BSEG still holds every line. It does not.
| Posting | BKPF | ACDOCA | BSEG |
|---|---|---|---|
| Normal FI document (entry view) | ● | ● | ● |
| Posting in G/L only (status "U") | ● | ● | — |
| Depreciation, some automatic CO lines | ● | ● | — |
Documents posted with status U (BKPF-BSTAT, "Posting in General Ledger Only") create a header and ACDOCA lines but no BSEG entry (SAP Note 2383115). SAP's long-term direction is that BSEG holds only what open-item management needs (Note 2431747). A report that reads BSEG to total the G/L will undercount — read ACDOCA.
◆S/4HANA status
BSEG is not replaced — it is a live transparent table (de-clustered from the old RFBLG cluster into a HANA column-store table). Its role narrowed: it is the entry view and the open-item registry, not the analytical source. The ledger view lives in ACDOCA.
Read BSEG as read-only in custom code (SAP recommends no direct writes). For a ledger-view report, call BKPF + ACDOCA; for an entry-view or open-item need, call BKPF + BSEG. Never extract via ODP-RFC (SAP Note 3255746).
◆Where this surfaces — how to read it
- ACDOCA — the ledger view; the source for every analytical G/L, AP, and AR report
- BSEG joined to BKPF — the entry view, when a report genuinely needs the line as entered
- BSEG for open-item status — whether a vendor or customer item is still open (AUGBL / AUGDT)
◆Reports that use it
- AP Aging and AR Aging — the line from ACDOCA, the open-item status from BSEG
- Vendor and customer line items — open vs cleared
- Any reconciliation that compares the entry view to the ledger view
How the data gets out: a SAP-compliant extract of ACDOCA (the ledger view) plus BSEG only where open-item status needs it — via SLT or Table / Table-CDC — never ODP-RFC (SAP Note 3255746). See the extraction pattern →
Reading BSEG in your reports?
We point analytics at ACDOCA — the enriched ledger view — and use BSEG only where open-item status genuinely needs it, reconciled to the books, and you own the code.
Terms on this page
- BSEG
- The accounting document line items — the entry view of a financial document.
- BKPF
- The document header — date, type, currency, status; one per document.
- Entry view
- The document as it was entered; stored in BSEG.
- Ledger view
- The enriched line, written once per ledger; stored in ACDOCA.
- Open item
- A line not yet cleared — no clearing document (AUGBL) or date (AUGDT) yet.
- Clearing document (AUGBL)
- The document that settled an open item — a payment or a clearing.
- Status "U"
- "Posting in General Ledger Only" — creates BKPF and ACDOCA but no BSEG line.
- Reconciliation account
- The G/L account a sub-ledger posts to automatically.
- ACDOCA
- The Universal Journal — the ledger view and the analytical source of truth.
- RLDNR
- The ledger key in ACDOCA; BSEG has no ledger concept.