SKAT
The G/L account descriptions — the names behind every account number. SKAT is the text table for SKA1: one row per account, per language, holding the short and long text. Without it a trial balance is a column of numbers; SKAT supplies the labels every finance report needs.
◆Key fields (SKAT)
| Field | Key | In reports | Description |
|---|---|---|---|
| SPRAS | PK | ● | Language key — the language the text is in (e.g. E, D, F). |
| KTOPL | PK | ● | Chart of accounts — the account plan the account belongs to. |
| SAKNR | PK | ● | G/L account number (matches RACCT in ACDOCA, HKONT in BSEG). |
| TXT20 | ● | Short text — the 20-character account name. | |
| TXT50 | ● | Long text — the 50-character account description. | |
| MCOD1 | ○ | Search term (matchcode) — used for lookups. |
◆How SKAT relates to the rest of the model
SKAT is the text; the account master, its company-code settings, and the postings sit in other objects and share the account number.
| Object | Holds | Joined on |
|---|---|---|
| SKA1 | G/L account master — chart-of-accounts level (account group, type) | KTOPL · SAKNR |
| SKB1 | G/L account master — company-code level (currency, recon, tax) | BUKRS · SAKNR |
| ACDOCA | The postings — amounts by account | RACCT = SAKNR |
◆One row per language — pick the right SPRAS
Because the same account is described in every installed language, SKAT stores a separate row per language. Forget the filter and every account multiplies by the number of languages.
| To get… | Filter |
|---|---|
| English account names | SPRAS = 'E' |
| The report user's language | SPRAS = :login_language |
| One row per account (simple lists) | one fixed SPRAS |
◆S/4HANA status
SKAT is not replaced — it is a live transparent table and still the text table for SKA1. The upgrade-safe way to read the account with its name is a released G/L-account analytical view, which surfaces the master and its text over the same data.
◆Where this surfaces — how to read it
- The account-name column on a trial balance or financial statement
- The label of the account dimension behind every G/L, AP, and AR report
- SKA1 joined to SKAT on SAKNR — the account master with its name, filtered to one language
◆Reports that use it
- Trial Balance — account number plus its name, balance by account
- Financial Statement — accounts rolled into balance sheet and P&L lines
- Any report that shows a readable account name rather than a raw number
- SKAT
- The G/L account text table — short and long descriptions, per language.
- SKA1
- The G/L account master at chart-of-accounts level — account group and type.
- SKB1
- The G/L account master at company-code level — currency, reconciliation, tax.
- G/L account (SAKNR)
- The account a posting hits; in ACDOCA it is field RACCT.
- Chart of accounts (KTOPL)
- The account plan a company code uses.
- Language key (SPRAS)
- The language a text is in — filter SKAT by it or accounts multiply.
- Short / long text
- TXT20 (20 char) and TXT50 (50 char) — the account name and description.
- Cost element merge
- In S/4HANA the cost element is a G/L account, so SKAT names those too.
- Text table
- A table that holds language-dependent descriptions for a master table.
- ACDOCA
- The Universal Journal — postings by account (RACCT = SAKNR).